Section 115: Interest on refund of amount paid for admission of appeal

Q: What does Section 115 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 115 SGST pertains to "Interest on refund of amount paid for admission of appeal". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 115 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs interest on refund of amount paid for admission of appeal. As verified on 19 May 2026.

Q: Is Section 115 SGST still in force?

Yes, Section 115 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 115 SGST?

धारा 115 SGST is the Devanagari Hindi reference for Section 115 of the The State Goods and Services Tax Act, 2017 (Model). Section 115 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs interest on refund of amount paid for admission of appeal. As verified on 19 May 2026.

Q: What is Dhara 115 SGST?

Dhara 115 SGST is the Roman Hindi reference for Section 115 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 115 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs interest on refund of amount paid for admission of appeal. As verified on 19 May 2026.

Q: How to cite Section 115 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 115, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 115 (India).

Law on Tips Editorial Board

- Where an amount paid by the appellant under sub-section (6) of section 107 or sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, interest at the rate specified under section 56 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount.