https://www.taxtmi.com/article/detailed?id=15069 Section 64A provides a statutory tax adjustment that modifies the contract price when a tax like GST is imposed, increased, decreased, or remitted after contract formation but before sale conclusion, allowing sellers to recover tax increases and buyers to deduct tax decreases unless the contract clearly allocates the tax risk. en-us Thu, 11 Sep 2025 10:47:59 +0530 Thu, 11 Sep 2025 10:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15069 Section 64A provides a statutory tax adjustment that modifies the contract price when a tax like GST is imposed, increased, decreased, or remitted after contract formation but before sale conclusion, allowing sellers to recover tax increases and buyers to deduct tax decreases unless the contract clearly allocates the tax risk. Articles Goods and Services Tax - GST Thu, 11 Sep 2025 10:47:59 +0530 https://www.taxtmi.com/article/detailed?id=15069