https://www.taxtmi.com/article/detailed?id=10956 CPWD's model for GST compensation deducts pre GST Central Excise Duty and VAT on materials from purchase price to compute taxable value, but those pre GST taxes were contractor costs not available as input credit; legitimate Service Tax reimbursements and actual GST input credits accruing in the GST period must instead be accounted for and passed to CPWD, and failure to do so produces unjust enrichment of contractors and undermines correct taxable value computation. en-us Sat, 07 Jan 2023 10:00:33 +0530 Wed, 11 Feb 2026 15:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10956 CPWD's model for GST compensation deducts pre GST Central Excise Duty and VAT on materials from purchase price to compute taxable value, but those pre GST taxes were contractor costs not available as input credit; legitimate Service Tax reimbursements and actual GST input credits accruing in the GST period must instead be accounted for and passed to CPWD, and failure to do so produces unjust enrichment of contractors and undermines correct taxable value computation. Articles Goods and Services Tax - GST Sat, 07 Jan 2023 10:00:33 +0530 https://www.taxtmi.com/article/detailed?id=10956