https://www.taxtmi.com/caselaws?id=769098 The J&K and Ladakh HC dismissed a petition challenging GST rate application on works contracts. The court held that composite supply of works contracts remained taxable at 18% under the notification dated 8th July 2017, despite GST Council's recommendation on 5th August 2017 to reduce rates to 12%. The formal notification reducing GST from 18% to 12% was issued only on 21st September 2017. The court ruled that GST Council recommendations are merely recommendations and cannot constitute rate notifications under Article 265 of the Constitution. Tenders submitted before the formal notification date remained subject to the 18% rate that was legally in effect at the time of bid submission. en-us Tue, 08 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769098 The J&K and Ladakh HC dismissed a petition challenging GST rate application on works contracts. The court held that composite supply of works contracts remained taxable at 18% under the notification dated 8th July 2017, despite GST Council's recommendation on 5th August 2017 to reduce rates to 12%. The formal notification reducing GST from 18% to 12% was issued only on 21st September 2017. The court ruled that GST Council recommendations are merely recommendations and cannot constitute rate notifications under Article 265 of the Constitution. Tenders submitted before the formal notification date remained subject to the 18% rate that was legally in effect at the time of bid submission. Case-Laws GST Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769098