https://www.taxtmi.com/caselaws?id=470570 For works performed after the GST transition date under pre-GST contracts, differential GST may be reimbursable where post-transition work is separately computed and its GST-inclusive value exceeds the original contract value. The notes state that the public employer, as service recipient, bears the admissible differential tax burden. Statutory GST invoices, accounts, returns, audited records and Chartered Accountant certificates are identified as sufficient evidence of GST discharge. No CGST, State GST or subordinate-law provision is described as requiring a contractor to obtain a jurisdictional GST officer's certificate; imposing that additional condition for reimbursement is characterised as unsupported by law or contract. en-us Fri, 25 Jul 2025 00:00:00 +0530 Fri, 31 Jul 2026 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470570 For works performed after the GST transition date under pre-GST contracts, differential GST may be reimbursable where post-transition work is separately computed and its GST-inclusive value exceeds the original contract value. The notes state that the public employer, as service recipient, bears the admissible differential tax burden. Statutory GST invoices, accounts, returns, audited records and Chartered Accountant certificates are identified as sufficient evidence of GST discharge. No CGST, State GST or subordinate-law provision is described as requiring a contractor to obtain a jurisdictional GST officer's certificate; imposing that additional condition for reimbursement is characterised as unsupported by law or contract. Case-Laws GST Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470570