Liquidated damage, debit note in foreign trade

A foreign supplier has issued a debit note for liquidated damages due to delayed supply and commissioning at an Indian site, outside of the letter of credit. The discussion seeks guidance on the compliance obligations for the Indian importer, beyond standard GST liabilities. It is suggested that this could be treated as the import of services, potentially attracting GST under the Reverse Charge Mechanism (RCM) at 18%.