GST for Electricity Charges Penalty

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Hi,

Due to some mistakes made by Electrical Contractor, we received penalty 90K for Electricity Charges out of 3 Lakh. Now, we need to raise DR Note to the contractor. In this case we need to add GST in the Dr Note or not? If yes, what is the percentage?
Replies (2)
NO..
On penalty GST is not levied
Thank u so much for your kind assistance

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