Gst applicability on interest on security deposit

Dear Experts,

I need a clarification on the applicabilitty of GST on Interest earned on Security deposits. 

The nature of transaction goes as follows: A company who is a dealer in a particular product buys products from the manufacturer and sells it on a retail basis to end customers. While at the time of purchase the manufacturer collects a fixed amount against every product as security deposit and refunds the same to the company at a regular interval of 6 months. The manufacturer also pays an interest on such retention amount.

My question is, whether the company needs to pay GST on the Interest earned on such deposit? If yes, request you to give me the reference of such applicability.

Thanks in advance.