https://www.taxtmi.com/caselaws?id=411095 The applicant, a PWD Contractor, was ruled liable to collect and pay GST at a rate of 12% on amounts received from the PWD Department and the Executive Engineer. The turnovers were deemed under the GST Act, not the KVAT Act, due to post-GST implementation revisions. The applicant can utilize TDS deducted by the PWD Department to discharge tax liability. Time of supply is determined by invoice issuance or payment receipt. The ruling mandates GST collection and payment on revised estimate amounts and additional supplies from the Executive Engineer. en-us Fri, 30 Jul 2021 00:00:00 +0530 Wed, 26 Mar 2025 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411095 The applicant, a PWD Contractor, was ruled liable to collect and pay GST at a rate of 12% on amounts received from the PWD Department and the Executive Engineer. The turnovers were deemed under the GST Act, not the KVAT Act, due to post-GST implementation revisions. The applicant can utilize TDS deducted by the PWD Department to discharge tax liability. Time of supply is determined by invoice issuance or payment receipt. The ruling mandates GST collection and payment on revised estimate amounts and additional supplies from the Executive Engineer. Case-Laws GST Fri, 30 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411095