https://www.taxtmi.com/caselaws?id=795367 A works contractor that paid additional GST resulting from the transition from VAT to GST is entitled to reimbursement of the verified differential tax from the State recipient of the works contract. The note states that, for works contracts, the differential tax burden arising from the GST transition falls on the recipient of the service. Once the contractor has discharged that liability, the State, as beneficiary of the completed work, must verify the relevant records and calculations and reimburse the attributable differential GST amount. en-us Mon, 22 Jun 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795367 A works contractor that paid additional GST resulting from the transition from VAT to GST is entitled to reimbursement of the verified differential tax from the State recipient of the works contract. The note states that, for works contracts, the differential tax burden arising from the GST transition falls on the recipient of the service. Once the contractor has discharged that liability, the State, as beneficiary of the completed work, must verify the relevant records and calculations and reimburse the attributable differential GST amount. Case-Laws GST Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795367