AAAR : Modifies AAR, delayed payment charges for electricity supply, exempt, however, 'cheque dishonour' charges, taxable

Rajasthan AAAR modifies AAR order, holds that delayed payment charges collected from consumers for delay in payment of consideration for supply of electricity is not liable to GST u/s 15(2) of CGST Act, 2017; Perusing Section 15(2), finds that electrical energy has been classified under Customs Tariff Item 27160000 and value thereof is exempted vide entry no. 104 of Notification No. 2/2017; Consequently, states that when value of supply of electricity itself stands exempted b...