GST liability on works contracts remains governed exclusively by...

GST liability on works contracts remains governed exclusively by the applicable GST enactments, notwithstanding contractual arrangements between contractors and employers. Claims for reimbursement of the incremental tax burden arising from the VAT-to-GST transition are contractual claims against the concerned employer, rather than grounds to modify statutory assessment, recovery, return-filing, interest, or penalty processes. Challenges to assessment orders and statutory representations concerning recovery must proceed through available statutory remedies.