S.No. Notification No. Subject

02.

Circular No. 186/18/2022-GST-dt 28.12.2022  [Para 1] Clarification on various issue pertaining to GST

01.

Circular No. 178/10/2022-GST-dt 03.08.2022 GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law 

ADVANCE RULING

Particulars Crux
2023(08)LCX0306(AAR)

Uttarakhand

India Optel Limited

GST applicable on Liquidated Damages recovered from vendors.