https://www.taxtmi.com/caselaws?id=799336 GST reimbursement under Notification No. 5050-F(Y) is governed by a temporal distinction between pre-GST and post-GST contracts. Paragraph 3(iv) applies only to contracts predating 1 July 2017, while paragraph 4 governs contracts executed after that date and qualifying ongoing projects. A post-GST reimbursement claim cannot be rejected by applying paragraph 3(iv); it must be considered under paragraph 4. Factual entitlement to reimbursement and the amount payable in an individual claim remain unaddressed. en-us Tue, 15 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799336 GST reimbursement under Notification No. 5050-F(Y) is governed by a temporal distinction between pre-GST and post-GST contracts. Paragraph 3(iv) applies only to contracts predating 1 July 2017, while paragraph 4 governs contracts executed after that date and qualifying ongoing projects. A post-GST reimbursement claim cannot be rejected by applying paragraph 3(iv); it must be considered under paragraph 4. Factual entitlement to reimbursement and the amount payable in an individual claim remain unaddressed. Case-Laws GST Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799336