https://www.taxtmi.com/caselaws?id=795770 Contractors performing works under pre-GST contracts may claim reimbursement of GST paid on post-GST execution where the applicable GST burden is higher than the pre-GST compounded-tax liability and no service-tax liability existed. The reimbursement principle previously recognised for service tax, subject to proof of payment, extends to GST. Filed GST returns for the relevant invoiced periods constitute sufficient verification of the GST liability. Reimbursement is limited to the GST component reflected in the relevant invoices and supported by those returns. en-us Tue, 09 Jun 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795770 Contractors performing works under pre-GST contracts may claim reimbursement of GST paid on post-GST execution where the applicable GST burden is higher than the pre-GST compounded-tax liability and no service-tax liability existed. The reimbursement principle previously recognised for service tax, subject to proof of payment, extends to GST. Filed GST returns for the relevant invoiced periods constitute sufficient verification of the GST liability. Reimbursement is limited to the GST component reflected in the relevant invoices and supported by those returns. Case-Laws GST Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795770