Maharashtra State Electricity Transmission Company Limited Wins GST Exemption for Penalty Recoveries and Financial Adjustments Under Rule 2(102)

Maharashtra State Electricity Transmission Company Limited Wins GST Exemption for Penalty Recoveries and Financial Adjustments Under Rule 2(102)Case-LawsGSTAAR held that various financial transactions by MSETCL, including liquidated damages, forfeiture of

Maharashtra State Electricity Transmission Company Limited Wins GST Exemption for Penalty Recoveries and Financial Adjustments Under Rule 2(102)
Case-Laws
GST
AAR held that various financial transactions by MSETCL, including liquidated damages, forfeiture of security deposits, penalty recoveries, and write-back of unclaimed balances, do not constitute taxable supply under GST. The recoveries are primarily punitive measures to discourage non-serious contractors or accounting adjustments

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