Gst applicability

This discussion explores the GST applicability on minimum commitment charges, specifically when a party agrees to a minimum number of services (like sample deliveries) and faces charges for any deficit. The core question is whether GST applies to these commitment charges, especially if the main supply is considered exempt. The consensus suggests that if the primary supply is exempt, GST generally won't apply to the commitment charges either, unless specific contractual terms or exemptions indicate otherwise. Further clarification on the nature of the supply and relevant GST regulations is advised.