https://www.taxtmi.com/caselaws?id=401947 Where GST is included in the price used for inter se ranking in a tender, the procuring authority must clarify the applicable HSN classification and GST rate in the bid documents. The court reasoned that the tax component directly affects bidder ranking, so legal certainty and transparency require the authority to state the correct tax basis rather than leave bidders to resolve classification uncertainty themselves. It further held that omission of this clarification can distort competition, undermine equal treatment, and deny a level playing field. The tender conditions must therefore ensure uniform quoting on the same tax basis. en-us Fri, 18 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401947 Where GST is included in the price used for inter se ranking in a tender, the procuring authority must clarify the applicable HSN classification and GST rate in the bid documents. The court reasoned that the tax component directly affects bidder ranking, so legal certainty and transparency require the authority to state the correct tax basis rather than leave bidders to resolve classification uncertainty themselves. It further held that omission of this clarification can distort competition, undermine equal treatment, and deny a level playing field. The tender conditions must therefore ensure uniform quoting on the same tax basis. Case-Laws GST Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401947