<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2026 (7) TMI 1512 - KERALA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=795626</link>
    <description>Deduction of KVAT and service-tax components embedded in tender rates, followed by GST at 18% on the revised contract value, is described as avoiding double taxation. The tender rates reflected taxes under the earlier regime, while works completed after GST commenced required removal of those pre-GST components before GST was applied. The computation therefore imposed GST only on the adjusted value rather than cumulatively charging KVAT, service tax and GST. The challenge to the bill explanation failed.</description>
    <language>en-us</language>
    <pubDate>Fri, 10 Jul 2026 00:00:00 +0530</pubDate>
    <lastBuildDate>Fri, 24 Jul 2026 08:36:15 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=913314" rel="self" type="application/rss+xml"/>
    <item>
      <title>2026 (7) TMI 1512 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=795626</link>
      <description>Deduction of KVAT and service-tax components embedded in tender rates, followed by GST at 18% on the revised contract value, is described as avoiding double taxation. The tender rates reflected taxes under the earlier regime, while works completed after GST commenced required removal of those pre-GST components before GST was applied. The computation therefore imposed GST only on the adjusted value rather than cumulatively charging KVAT, service tax and GST. The challenge to the bill explanation failed.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Fri, 10 Jul 2026 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=795626</guid>
    </item>
  </channel>
</rss>