https://www.taxtmi.com/caselaws?id=408206 A pre-GST works contract entered into on an item-wise quotation basis was held to fall under paragraph 10(a) of G.O.Ms.No.296, because no schedule of rates had been enclosed with the tender notification. On that footing, paragraph 10(c) was treated as inapplicable and the contract price had to be reworked after GST so that the additional tax burden would be borne by the purchaser. The petitioner was therefore entitled to a revised agreement, and the contractual terms were to be recalculated to reflect the GST component accordingly. en-us Mon, 08 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408206 A pre-GST works contract entered into on an item-wise quotation basis was held to fall under paragraph 10(a) of G.O.Ms.No.296, because no schedule of rates had been enclosed with the tender notification. On that footing, paragraph 10(c) was treated as inapplicable and the contract price had to be reworked after GST so that the additional tax burden would be borne by the purchaser. The petitioner was therefore entitled to a revised agreement, and the contractual terms were to be recalculated to reflect the GST component accordingly. Case-Laws GST Mon, 08 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408206