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  • Writer's picturesanjeev sabharwal


Updated: Apr 6, 2022

In case of the applicant M/s Hyderabad Metropolitan Water Supply and Sewerage Board, a local authority, the Telangana Authority of Advance Ruling (AAR) ruled that the Goods and Service Tax is payable on the value of supply, which includes interest, late fee, or penalty for delayed payment.

The AAR observed that as per clause (d) of sub section 2 of Section 15 of the CGST Act, 2017, the value of supply shall include interest or late fee or penalty for delayed payment of any consideration for any supply. Therefore, the money paid to the contractor by the applicant, including the interest on delayed payments, is liable to tax under the CGST Act, 2017.

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