Is GST aplicable on EMD forfit?

please tell me all detail section wise about EMD Forfit
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Quick Summary
This discussion explores the applicability of GST on forfeited Earnest Money Deposits (EMD). It clarifies the purpose of EMD, particularly when received for selling goods, and examines scenarios where EMD is forfeited in contracts for operation, maintenance, erection, and commissioning. The Maharashtra power generation charge of 18% is also mentioned in relation to these deposits.

Emd given for what purpose?
EMD received for selling goods
So it's a security deposit. Now why emd is forfeited?
Now earnest money deposit on operation and maintenance and erection çomissioning contracts.Maharashtra power generation charges 18%.

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