Maharashtra Authority for Advance Ruling 8 May 2018, GST-ARA-15/2017-18/B-30, Mumbai (Q.1. Whether GST is applicable on Liquidated Damages in case of -Type1 ie. Operation & Maintenance activitiesType2 ie. Construction of new power plants or renovation of old plants or is applicable in)

MAHARASHTRA AUTHORITYFORADVANCE RULING (constituted under section 96 of the Maharashtra Goods and Services Tax Act, 2017) BEFORETHE BENCHOE (1) Shri B. V. Borhade, Joint Commissioner of State Tax (2) Shri Pankaj Kumar, Joint Commissioner of Central Tax PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present