https://www.taxtmi.com/caselaws?id=793361 The GST rate applicable to the work contracts was treated as 18% for the relevant period, following the determination already made in connected proceedings. The main contractor was held liable to reimburse the subcontractor the differential tax amount, while the subcontractor remained responsible for discharging its tax liability before the GST authorities. The assessee was also permitted to seek reconciliation on the plea of double payment and, if excess tax was found, refund under Section 54 of the CGST Act, 2017, with reference to the circular on debit notes issued after 01.01.2021. en-us Wed, 18 Mar 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793361 The GST rate applicable to the work contracts was treated as 18% for the relevant period, following the determination already made in connected proceedings. The main contractor was held liable to reimburse the subcontractor the differential tax amount, while the subcontractor remained responsible for discharging its tax liability before the GST authorities. The assessee was also permitted to seek reconciliation on the plea of double payment and, if excess tax was found, refund under Section 54 of the CGST Act, 2017, with reference to the circular on debit notes issued after 01.01.2021. Case-Laws GST Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793361