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NORTH AMERICAN COAL CORPORATION INDIA PRIVATE LIMITED
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

PANKAJ KUMAR
B.V.BORHADE
Pet. Counsel
N.venkatraman
Govardhan Purohit
Amit Bhagat
Res. Counsel
Na

Petitioner / Applicant

NORTH AMERICAN COAL CORPORATION INDIA PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Jul 11, 2018
Order No.

GST-ARA-07/2018-19/B-63

Citation

2018(7) TAXREPLY 306
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ORDER

PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as "the CGST Act and MGST Act"] by M/s. North American Coal Corporation India Private limited, the applicant, (hereinafter also referred to as, 'NACC) seeking an advance ruling in respect of the following question. 1. Whether liquidated damages that may be awarded to the Applicant by the International Chamber of Commerce ("ICC") qualifies as a 'supply' under the Goods and Services Tax ("GST") law, thereby attracting the levy of GST? 2. If the answer to Question No. 1 is in the affirmative, what should be the time of supply, that is to say, the point of time in which NACC's liability to pay GST arises ? 3. If t....

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