https://www.taxtmi.com/caselaws?id=470447 GST must be paid separately on periodical bills under municipal public-works contracts where tender and estimate rates were quoted exclusive of GST. Applicable governmental directions required GST exclusion from tender and estimate rates, separate disclosure for administrative approval, and payment of the contract value plus applicable GST when bills were processed. The contention that GST was embedded in the cost index was inconsistent with the index having been prepared before GST's introduction. The notes also identify Section 15 of the CGST Act as supporting exclusion of CGST and SGST from the contractor's supply value. Accordingly, recovery of GST previously paid was impermissible. en-us Thu, 12 Feb 2026 00:00:00 +0530 Mon, 27 Jul 2026 19:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470447 GST must be paid separately on periodical bills under municipal public-works contracts where tender and estimate rates were quoted exclusive of GST. Applicable governmental directions required GST exclusion from tender and estimate rates, separate disclosure for administrative approval, and payment of the contract value plus applicable GST when bills were processed. The contention that GST was embedded in the cost index was inconsistent with the index having been prepared before GST's introduction. The notes also identify Section 15 of the CGST Act as supporting exclusion of CGST and SGST from the contractor's supply value. Accordingly, recovery of GST previously paid was impermissible. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470447