https://www.taxtmi.com/caselaws?id=438519 Works contracts straddling the GST commencement date must be assessed by separating the pre-01.07.2017 and post-01.07.2017 components for tax purposes. The court accepted that the tax element is not a profit component and held that work executed before GST remained subject to the earlier regime, while work executed after GST commencement fell under GST. It further required contract-wise computation of the differential tax burden, with input tax credit and any necessary supplementary agreement taken into account, and directed reimbursement or adjustment where the revised GST-inclusive value exceeded the original contractual value. en-us Tue, 11 Apr 2023 00:00:00 +0530 Fri, 08 Aug 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438519 Works contracts straddling the GST commencement date must be assessed by separating the pre-01.07.2017 and post-01.07.2017 components for tax purposes. The court accepted that the tax element is not a profit component and held that work executed before GST remained subject to the earlier regime, while work executed after GST commencement fell under GST. It further required contract-wise computation of the differential tax burden, with input tax credit and any necessary supplementary agreement taken into account, and directed reimbursement or adjustment where the revised GST-inclusive value exceeded the original contractual value. Case-Laws GST Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438519