{"id":72468,"date":"2025-08-30T08:31:25","date_gmt":"2025-08-30T03:01:25","guid":{"rendered":""},"modified":"2025-08-30T08:31:25","modified_gmt":"2025-08-30T03:01:25","slug":"decree-holder-not-liable-to-pay-18-gst-on-interest-received-under-arbitral-award-execution-direction-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72468","title":{"rendered":"Decree-holder not liable to pay 18% GST on interest received under arbitral award; execution direction quashed"},"content":{"rendered":"<p>Decree-holder not liable to pay 18% GST on interest received under arbitral award; execution direction quashed<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition and quashed and set aside the impugned direction of the executing court that the judgment-debtor pay GST at 18% on part-payment of interest under an arbitral award. The court held that decree-holders are not liable to pay GST on the interest component received pursuant to execution of the arbitral award, in line with the Advance Ruling <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92080\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Decree-holder not liable to pay 18% GST on interest received under arbitral award; execution direction quashedCase-LawsGSTThe HC allowed the petition and quashed and set aside the impugned direction of the executing court that the judgment-debtor pay GST <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72468","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72468","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72468"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72468\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}