Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC held that the petitioner-contractor is entitled to reimbursement of differential tax arising from transition from KVAT to GST in respect of ongoing works contracts, following its earlier decision in a similar matter. The respondent-State and its agencies were directed to segregate pre- and post-01.07.2017 work, assess tax liability under KVAT for pre-GST works and under GST for post-GST works, compute input tax credit, and determine the tax difference. Authorities may revise contract values through supplementary agreements and must reimburse any additional tax burden, including where pre-GST works are paid post-GST. Petitioner is allowed to file or amend GST returns without interest, penalty, or limitation. Petition disposed.
HC held that the petitioner-contractor is entitled to reimbursement of differential tax arising from transition from KVAT to GST in respect of ongoing works contracts, following its earlier decision in a similar matter. The respondent-State and its agencies were directed to segregate pre- and post-01.07.2017 work, assess tax liability under KVAT for pre-GST works and under GST for post-GST works, compute input tax credit, and determine the tax difference. Authorities may revise contract values through supplementary agreements and must reimburse any additional tax burden, including where pre-GST works are paid post-GST. Petitioner is allowed to file or amend GST returns without interest, penalty, or limitation. Petition disposed.
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