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    <title>2023 (8) TMI 396 - KERALA HIGH COURT</title>
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    <description>The Kerala HC ruled in favor of the petitioner contractor regarding GST reimbursement in a works contract dispute. The court followed precedent from Kerala Land Development Corporation Limited case, holding that where tender conditions required quotes excluding GST, the contractor cannot be liable for GST payment. Since GST is ultimately borne by the service beneficiary, the respondent corporation must pay the GST component for work performed. The court set aside impugned orders and allowed the appeal, establishing that contractors quoting GST-exclusive amounts per tender requirements are entitled to GST reimbursement from the contracting authority.</description>
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    <pubDate>Wed, 26 Jul 2023 00:00:00 +0530</pubDate>
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      <title>2023 (8) TMI 396 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=441417</link>
      <description>The Kerala HC ruled in favor of the petitioner contractor regarding GST reimbursement in a works contract dispute. The court followed precedent from Kerala Land Development Corporation Limited case, holding that where tender conditions required quotes excluding GST, the contractor cannot be liable for GST payment. Since GST is ultimately borne by the service beneficiary, the respondent corporation must pay the GST component for work performed. The court set aside impugned orders and allowed the appeal, establishing that contractors quoting GST-exclusive amounts per tender requirements are entitled to GST reimbursement from the contracting authority.</description>
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      <law>GST</law>
      <pubDate>Wed, 26 Jul 2023 00:00:00 +0530</pubDate>
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