Gat applicable on interest of deturs outstanding

gat applicable on interest of deturs outstanding of invoice
If yes, then what's the GST rate, goods cover under 12 % GST rate.
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Quick Summary
This discussion clarifies whether Goods and Services Tax (GST) is applicable on interest charged for outstanding invoices. The consensus is that GST is indeed applicable. The standard GST rate for such interest, particularly when the goods fall under the 12% GST bracket, is also confirmed as 12%. Section 15(2)(d) of the GST Act is referenced as the relevant legal basis.

Yes applicable and GST @ 12% is chargeable
Any notification
Refer Section 15(2)(d)

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