Gst on exempted service tax works contract

[Bijay Bharat]

Dear Sir/Madam,

Our company has went into a works contract agreement with state govt which mentions specifically that all taxes are included except service tax which will be reimbursed as per actual but now after GST coming into force when we had claimed the Cgst part as exemption or to be borne by client I.e state govt their is ambiguity and confusion kindly help out in this regard is their any law or way to claim the part to service tax which was rembursable .

Thank you

AI Summary

Government liability for GST: state is recipient and must bear GST post GST; pre GST supplies permit service tax reimbursement.
State Government as recipient is liable for GST on works contract supplies; if supply or invoice predates GST, service tax reimbursement under the contract remains payable, but where supply and invoicing occur after GST commencement GST must be borne and reimbursed by the State. TDS under Section 51 may apply and input tax credit on inputs and input services is generally available to the supplier.