GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law

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Full Text of the Document

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....rtala, the 06th August, 2022. Circular No. 09/2022-GST (State) To The Additional Commissioner of State Tax/ Deputy Commissioner of State Tax/ Assistant Commissioner of State Tax (All) Superintendent of State Tax (All)/ Inspector of State Tax (All) Subject: GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions....