Recently, Telangana State Appellate Authority for Advance Ruling in Order-in-Appeal No. AAAR/10/2022 dated 19.10.2022 has held that liquidated damages recoverable by the applicant from Bi-electric India on account of delay in commissioning, does not qualify as a ‘supply’, thereby GST shall not be payable. In this case, Telangana Appellate Authority of Advance Ruling (AAAR) has […]