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Levy of GST — The Applicant sought Advance Ruling on the question “Whether the amount received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services(CSS) rendered by the applicant before 01.07.2017 are liable to GST?” Authority Ruled as the amounts received on or after 01.07.2017 towards interest, late fee penalty relating to the services of lease/ rent, due to delayed payment of consideration for those services rendered by the applicant before 01.07.2017, are liable to GST. — Chennai Port Trust, In Re… [2019] 14 TAXLOK.COM 080 (AAR-Tamil Nadu)