https://www.taxtmi.com/caselaws?id=799242 GST paid on balance works is separately reimbursable where the accepted Bill of Quantities expressly requires rates "without taxes," notwithstanding a PWD Manual clause contemplating tax-inclusive quoted rates. The tender terms governing the accepted bid prevent the quoted amount from being treated as inclusive of GST. As the Bill of Quantities referred to the sales-tax regime, while the liability arose under GST, and the original tender pre-dated GST for continuation of abandoned works, GST inclusion was not within the parties' contemplation. Reimbursement requires proof of GST payment through relevant GST returns. en-us Tue, 28 Jul 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799242 GST paid on balance works is separately reimbursable where the accepted Bill of Quantities expressly requires rates "without taxes," notwithstanding a PWD Manual clause contemplating tax-inclusive quoted rates. The tender terms governing the accepted bid prevent the quoted amount from being treated as inclusive of GST. As the Bill of Quantities referred to the sales-tax regime, while the liability arose under GST, and the original tender pre-dated GST for continuation of abandoned works, GST inclusion was not within the parties' contemplation. Reimbursement requires proof of GST payment through relevant GST returns. Case-Laws GST Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799242