https://www.taxtmi.com/caselaws?id=762865 The Telangana HC determined that a works contract for barrage construction spanning two states constitutes intra-state supply proportionate to work executed in each state under Section 12(3) of IGST Act. The petitioner JV must discharge tax liability separately in each state according to work proportion. While TDS was deducted for the entire amount and deposited in Telangana, the HC found the Joint Commissioner's refund rejection improper. The petitioner was directed to approach the adjudicating authority with relevant documents proving tax liability discharge in Maharashtra for appropriate refund consideration. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 07 Jul 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762865 The Telangana HC determined that a works contract for barrage construction spanning two states constitutes intra-state supply proportionate to work executed in each state under Section 12(3) of IGST Act. The petitioner JV must discharge tax liability separately in each state according to work proportion. While TDS was deducted for the entire amount and deposited in Telangana, the HC found the Joint Commissioner's refund rejection improper. The petitioner was directed to approach the adjudicating authority with relevant documents proving tax liability discharge in Maharashtra for appropriate refund consideration. Case-Laws GST Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762865