https://www.taxtmi.com/forum/issue?id=113963 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. en-us Tue, 17 Jul 2018 20:24:07 +0530 Thu, 23 Jan 2025 15:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113963 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. Discussion-Forum GST Tue, 17 Jul 2018 20:24:07 +0530 https://www.taxtmi.com/forum/issue?id=113963