https://www.taxtmi.com/caselaws?id=753503 In works contracts straddling the VAT-GST transition, GST liability was applied by reference to the time of supply: where invoices were raised and payment was made or became due on or after 01.07.2017, the post-GST regime governed and the circular was upheld. The court treated works contracts as composite supplies of services under GST and rejected interference merely because the result was harsh for some contractors. Claims for reimbursement or upward revision of contract value depended on the contract terms and the tax-adjustment rule under Section 64A of the Sale of Goods Act, 1930; because the contract materials were incomplete, no immediate entitlement was declared and the matter was left for administrative consideration. en-us Tue, 21 Nov 2023 00:00:00 +0530 Mon, 29 Dec 2025 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753503 In works contracts straddling the VAT-GST transition, GST liability was applied by reference to the time of supply: where invoices were raised and payment was made or became due on or after 01.07.2017, the post-GST regime governed and the circular was upheld. The court treated works contracts as composite supplies of services under GST and rejected interference merely because the result was harsh for some contractors. Claims for reimbursement or upward revision of contract value depended on the contract terms and the tax-adjustment rule under Section 64A of the Sale of Goods Act, 1930; because the contract materials were incomplete, no immediate entitlement was declared and the matter was left for administrative consideration. Case-Laws GST Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753503