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        Case ID :
        GST

        Applicability of GST Act - works contract commenced prior to...

        Court Clarifies GST and VAT Applicability for Works Contracts Started Before July 1, 2017, with Partial Completion or Payment.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Applicability of GST Act - works contract commenced prior to 01.07.2017 and completed partially before 1.7.2017 or payment received partially before 1.7.2017 - Scope of the contract - inclusive of tax / exclusive of tax - Revenue authorities directed to determine the amount of VAT payable for the period prior to 1.7.2017 and GST payable for the subsequent period as per relevant VAT / GST law - HC
                                Note: It is a system-generated summary and is for quick reference only.
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