Levy of GST – penalty/ liquidated damages – supply of service or not – Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime? – Held Yes – Liable to GST

Goods and Services Tax – Levy of GST – penalty/ liquidated damages – supply of service or not – Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime

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