GST reimbursement for post-GST works contracts requires assessment under the notification's applicable provision, not the pre-GST clause.

GST reimbursement for post-GST works contracts requires assessment under the notification's applicable provision, not the pre-GST clause. https://www.taxtmi.com/highlights?id=103971 GST reimbursement under the contractual tax-transition notification must be assessed under paragraph 4 for post-GST contracts and ongoing projects with estimates approved before 1 July 2017, applying GST rates. Paragraph 3(iv), confined to pre-GST contracts, cannot govern or defeat claims concerning contracts executed after that date. The reimbursement claim requires reconsideration under paragraph 4 following a personal hearing and a reasoned decision; coercive action remains restrained pending that determination. en-us Sat, 19 Sep 2026 08:20:50 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator GST reimbursement for post-GST works contracts requires assessment under the notification's applicable provision, not the pre-GST clause. https://www.taxtmi.com/highlights?id=103971 GST reimbursement under the contractual tax-transition notification must be assessed under paragraph 4 for post-GST contracts and ongoing projects with estimates approved before 1 July 2017, applying GST rates. Paragraph 3(iv), confined to pre-GST contracts, cannot govern or defeat claims concerning contracts executed after that date. The reimbursement claim requires reconsideration under paragraph 4 following a personal hearing and a reasoned decision; coercive action remains restrained pending that determination. Highlights GST Sat, 19 Sep 2026 08:20:50 +0530 https://www.taxtmi.com/highlights?id=103971