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Corrigendum to Circular No. 102/21/2019-GST

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CBEC/20/16/4/2018-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing

New Delhi, Dated the 15
th
July, 2019
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioners
of Central Tax (All)
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Corrigendum to Circular No. 102/21/2019-GST dated 28
th
June, 2018 issued vide F. No.
CBEC/20/16/4/2018-GST - reg.

In para 5 of the Circular No. 102/21/2019-GST dated 28
th
June, 2018,
for
“Case 2: The additional / penal interest is charged for a transaction between Y and M/s ABC
Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017-Central Tax
(Rate) dated 28.06.2017. Accordingly, in this case the 'penal interest' charged thereon on a
transaction between Y and M/s ABC Ltd. would not be subject to GST, as the same would not
be covered under notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The value of
supply of mobile by X to Y would be Rs. 40,000/- for the purpose of levy of GST.”
read,
“Case 2: The additional / penal interest is charged for a transaction between Y and M/s ABC
Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017-Central Tax

Corrigendum to Circular No. 102/21/2019-GST

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(Rate) dated 28.06.2017. Accordingly, in this case the 'penal interest' charged thereon on a
transaction between Y and M/s ABC Ltd. would not be subject to GST, as the same would not
be covered under notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. The value of
supply of mobile by X to Y would be Rs. 40,000/- for the purpose of levy of GST.”
2. It is requested that suitable trade notices may be issued to publicize the contents of this Circular.
3. Difficulty, if any, in implementation of this Circular may please be brought to the notice of the
Board. Hindi version would follow.


(Upender Gupta)
Pr. Commissioner (GST)
circulars no corrigendum | iKargos