https://www.taxtmi.com/caselaws?id=753676 Works contractors engaged around the GST transition were treated as entitled to reimbursement of GST paid on works contract services, because the contractual adjustment had to be worked out under the applicable Government Order and tender conditions. The framework required the procuring authorities to identify the tax already subsumed, apply GST separately after 01.07.2017, and compute the revised agreement value and final bill payment accordingly. The claim was treated as one arising from the governing contractual and governmental regime, not as a barred demand for extra consideration, and the respondents were directed to process and pay the GST reimbursement in line with that framework. en-us Mon, 22 Apr 2024 00:00:00 +0530 Thu, 06 Jun 2024 20:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753676 Works contractors engaged around the GST transition were treated as entitled to reimbursement of GST paid on works contract services, because the contractual adjustment had to be worked out under the applicable Government Order and tender conditions. The framework required the procuring authorities to identify the tax already subsumed, apply GST separately after 01.07.2017, and compute the revised agreement value and final bill payment accordingly. The claim was treated as one arising from the governing contractual and governmental regime, not as a barred demand for extra consideration, and the respondents were directed to process and pay the GST reimbursement in line with that framework. Case-Laws GST Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753676