https://www.taxtmi.com/caselaws?id=795367 Works contractors who paid additional GST arising from the replacement of VAT during an ongoing contract are entitled to reimbursement of the verified differential tax from the State recipient. The GST transition imposed an additional tax burden, and the applicable position for works contracts places responsibility for that differential burden on the recipient of the works contract service. Following payment of the differential GST, the contractor obtains a corresponding reimbursement right. As beneficiary of the completed works, the State must verify the supporting records and calculations, determine the eligible differential GST liability, and reimburse that 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 Works contractors who paid additional GST arising from the replacement of VAT during an ongoing contract are entitled to reimbursement of the verified differential tax from the State recipient. The GST transition imposed an additional tax burden, and the applicable position for works contracts places responsibility for that differential burden on the recipient of the works contract service. Following payment of the differential GST, the contractor obtains a corresponding reimbursement right. As beneficiary of the completed works, the State must verify the supporting records and calculations, determine the eligible differential GST liability, and reimburse that amount. Case-Laws GST Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795367