https://www.taxtmi.com/caselaws?id=441019 Amended contractual documents, including the pre-bid clarification and letter of award, are to be read together as part of the contract when assessing GST change-in-law claims. On that construction, "affected transactions", "in totality", and "equitable adjustment" extend reimbursement to the GST impact on the contract as a whole, including indirect or bought-out items. A deleted exclusion limiting reimbursement to direct transactions cannot be revived through a narrower reading of the general clause. The stated principle also aligns with Section 64A of the Sale of Goods Act, 1930, supporting reimbursement of the withheld GST amount with statutory interest where recovery is inconsistent with the contract. en-us Wed, 26 Jul 2023 00:00:00 +0530 Mon, 12 Jan 2026 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441019 Amended contractual documents, including the pre-bid clarification and letter of award, are to be read together as part of the contract when assessing GST change-in-law claims. On that construction, "affected transactions", "in totality", and "equitable adjustment" extend reimbursement to the GST impact on the contract as a whole, including indirect or bought-out items. A deleted exclusion limiting reimbursement to direct transactions cannot be revived through a narrower reading of the general clause. The stated principle also aligns with Section 64A of the Sale of Goods Act, 1930, supporting reimbursement of the withheld GST amount with statutory interest where recovery is inconsistent with the contract. Case-Laws GST Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441019