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![GST applicable on Interest / Late Fee / Penalty due to delayed payment of consideration received after its imposition: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/08/Surcharge-GST-Taxscan.jpg "GST applicable on Interest / Late Fee / Penalty due to delayed payment of consideration received after its imposition: AAR [Read Order]")
GST applicable on Interest / Late Fee / Penalty due to delayed payment of consideration received after its imposition: AAR [Read Order]
The Chennai Bench of Authority of Advance Rulings ( AAR ) in an application filed by M/s Chennai port Trust held that interest, late fee and penalty...