https://www.taxtmi.com/caselaws?id=385498 A pre-GST works contract that continued after 01.07.2017 was treated as governed by the operative GST contractual framework and the relevant State Government order. The applicable clauses were identified as paragraph 10(a) for contracts up to 30.06.2017 and paragraph 12 for contracts on and from 01.07.2017, with the contract falling within the works contract/composite supply framework under GST. On that basis, the parties were required to compute the subsumed tax and revise the agreement value accordingly, and the quantification exercise was to be completed within the stipulated time. en-us Tue, 27 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385498 A pre-GST works contract that continued after 01.07.2017 was treated as governed by the operative GST contractual framework and the relevant State Government order. The applicable clauses were identified as paragraph 10(a) for contracts up to 30.06.2017 and paragraph 12 for contracts on and from 01.07.2017, with the contract falling within the works contract/composite supply framework under GST. On that basis, the parties were required to compute the subsumed tax and revise the agreement value accordingly, and the quantification exercise was to be completed within the stipulated time. Case-Laws GST Tue, 27 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385498