GST Not Payable on Liquidated Damages in Surat E-Bus Project: Gujarat AAR

HomeGSTGST Not Payable on Liquidated Damages in Surat E-Bus Project: Gujarat AAR

GST Not Payable on Liquidated Damages in Surat E-Bus Project: Gujarat AAR

GST

Published on

01/12/2025

By Mariya Paliwala

GST Not Payable on Liquidated Damages in Surat E-Bus Project: Gujarat AAR

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The Gujarat Authority for Advance Ruling (AAR) has held that liquidated damages recovered for breach of contractual obligations under an electric-bus project are not subject to GST. The bench of Sushma Vora and Vishal Malani concluded that the recoveries are merely compensation for non-performance and do not constitute consideration for a taxable supply. The Applicant,…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

GST Not Payable on Liquidated Damages in Surat E-Bus Project: Gujarat AAR

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