https://www.taxtmi.com/caselaws?id=438519 The HC held that works contracts entered into before 01.07.2017 under the KVAT regime, but executed or paid for partially after GST implementation, attract GST liability as deemed services. The tax component is independent and must be honored by respondents after determining the differential tax burden. Contracts partly executed pre- and post-GST or finalized post-GST but tendered pre-GVAT require a procedure to ascertain VAT payable for the pre-GST period and GST for the post-GST period. The respondents have jurisdiction to issue notices under the GST Act from 01.07.2017. The petitions were disposed with directions to revenue authorities to determine the respective tax liabilities in accordance with relevant laws. 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 The HC held that works contracts entered into before 01.07.2017 under the KVAT regime, but executed or paid for partially after GST implementation, attract GST liability as deemed services. The tax component is independent and must be honored by respondents after determining the differential tax burden. Contracts partly executed pre- and post-GST or finalized post-GST but tendered pre-GVAT require a procedure to ascertain VAT payable for the pre-GST period and GST for the post-GST period. The respondents have jurisdiction to issue notices under the GST Act from 01.07.2017. The petitions were disposed with directions to revenue authorities to determine the respective tax liabilities in accordance with relevant laws. Case-Laws GST Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438519