https://www.taxtmi.com/caselaws?id=786844 Amounts awarded for extra work, price adjustment, correction of final bill deductions, extra excavation, pre-stressed anchor material, and backfilling were treated as consideration for supply arising from upward revision of contractual price and were taxable under GST. Amounts awarded for quarry access failure, private quarry operating costs, differential cement cost, and shifting of infrastructure were compensatory and not supply, so they were not taxable. Arbitration-cost reimbursement was not consideration for any supply and was outside GST, but the arbitral tribunal's fee was taxable under reverse charge. Transitional GST applied to receipts representing upward revision of pre-GST contractual consideration, not to purely compensatory receipts. en-us Fri, 13 Feb 2026 00:00:00 +0530 Fri, 20 Feb 2026 08:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786844 Amounts awarded for extra work, price adjustment, correction of final bill deductions, extra excavation, pre-stressed anchor material, and backfilling were treated as consideration for supply arising from upward revision of contractual price and were taxable under GST. Amounts awarded for quarry access failure, private quarry operating costs, differential cement cost, and shifting of infrastructure were compensatory and not supply, so they were not taxable. Arbitration-cost reimbursement was not consideration for any supply and was outside GST, but the arbitral tribunal's fee was taxable under reverse charge. Transitional GST applied to receipts representing upward revision of pre-GST contractual consideration, not to purely compensatory receipts. Case-Laws GST Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786844