Does liability to pay GST on reverse charge arises if the amount is paid as interest on late payment of invoices of imported goods?


Last updated: 23 April 2021

Court :
Gujrat AAR

Brief :
The applicant M/s.Enpay Transformers Components India pvt.ltd. PlotNo.112, Alindra, Manjusar GIDC, Savli, Vadodara (hereinafter referred to as Enpay, India) is engaged in the business of manufacturing and supplyingTransformer components. The applicant has stated that the company isimporting goods from the Holding company located at Turkey namely M/s. Enpay Endstriyel Pzarlama ve Yatirim A.S.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/01/2021

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