Office of the Commissioner of Commercial Taxes of Goa has issued multiple circulars and their details mentioned below and for more clarification refer attachment. GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law Clarification regarding applicable GST rates & exemptions on certain services Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting held on the 28th–29th June, 2022 at Chandigarh.