https://www.taxtmi.com/article/detailed?id=17197 Incremental GST on works contracts priced under pre-GST Schedule of Rates is a contractual reimbursement issue between the contractor and the concerned employer. Although the tax burden may be shifted by contract, the contractor remains statutorily liable to discharge GST. Claims may require determination of the post-GST work component, adjustment of pre-GST tax, GST application, and input tax credit. GST return, rectification, interest, late-fee, penalty, assessment and recovery requirements remain subject to statutory limits and cannot be altered for a contractual reimbursement claim. en-us Mon, 17 Aug 2026 08:42:40 +0530 Mon, 17 Aug 2026 08:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17197 Incremental GST on works contracts priced under pre-GST Schedule of Rates is a contractual reimbursement issue between the contractor and the concerned employer. Although the tax burden may be shifted by contract, the contractor remains statutorily liable to discharge GST. Claims may require determination of the post-GST work component, adjustment of pre-GST tax, GST application, and input tax credit. GST return, rectification, interest, late-fee, penalty, assessment and recovery requirements remain subject to statutory limits and cannot be altered for a contractual reimbursement claim. Articles Goods and Services Tax - GST Mon, 17 Aug 2026 08:42:40 +0530 https://www.taxtmi.com/article/detailed?id=17197