https://www.taxtmi.com/caselaws?id=470447 GST must be paid separately on periodical bills under municipal public-works contracts where tender rates and estimates were required to exclude GST. Applicable directions required separate disclosure of GST for administrative approval and processing of the contract value plus applicable GST. A pre-GST cost index could not establish that GST was embedded in tender rates, since GST was introduced later. Section 15 of the CGST Act supports exclusion of CGST and SGST from the value of the contractor's supply. The contractor was therefore entitled to the applicable GST component, and recovery of GST already paid was impermissible. en-us Thu, 12 Feb 2026 00:00:00 +0530 Thu, 17 Sep 2026 15:00:00 +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 rates and estimates were required to exclude GST. Applicable directions required separate disclosure of GST for administrative approval and processing of the contract value plus applicable GST. A pre-GST cost index could not establish that GST was embedded in tender rates, since GST was introduced later. Section 15 of the CGST Act supports exclusion of CGST and SGST from the value of the contractor's supply. The contractor was therefore entitled to the applicable GST component, and recovery of GST already paid was impermissible. Case-Laws GST Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470447