https://www.taxtmi.com/caselaws?id=279467 The appellate authority confirmed that the appellant's activities constitute a works contract subject to GST for supplies made on or after the appointed date. The appellant was not entitled to claim transitional credit for excise and VAT paid on materials bought before the GST regime, as the pipes were not held as inputs or semi-finished goods on the appointed day. The denial of transitional credit did not exempt the appellant from GST liability for supplies made after the GST implementation. en-us Wed, 16 May 2018 00:00:00 +0530 Wed, 26 Feb 2025 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279467 The appellate authority confirmed that the appellant's activities constitute a works contract subject to GST for supplies made on or after the appointed date. The appellant was not entitled to claim transitional credit for excise and VAT paid on materials bought before the GST regime, as the pipes were not held as inputs or semi-finished goods on the appointed day. The denial of transitional credit did not exempt the appellant from GST liability for supplies made after the GST implementation. Case-Laws GST Wed, 16 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279467