Gst on late payment charges of water received by company

This query is : Resolved

Preetam Singh Shekhawat (Querist)
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13 March 2018 Dear Sir / Ma'am,

Is GST applicable on late payment charges charged by company providing water for general or commercial use to corporate and others ?

Udaya Chandran

Udaya Chandran (Expert)
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13 March 2018 Yes, GST is applicable late fee also.

Preetam Singh Shekhawat

Preetam Singh Shekhawat (Querist)
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13 March 2018 Sir,

No GST is applicable on sale of water by the company. So, interest on late payment of water charges by customer is falls within the scope of GST or not ? Main supply is not liable under GST?

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Udaya Chandran

Udaya Chandran (Expert)
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13 March 2018 If the principal supply is not taxable, then delayed late payments are not liable to GST.