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    <title>2025 (3) TMI 2317 - KARNATAKA HIGH COURT</title>
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    <description>Government works contracts affected by the transition to GST require identification of the affected work, calculation of the differential GST incidence, and revision of contractual values where required. Employer departments must reimburse the GST or differential tax payable by contractors and record the revised GST-inclusive work value through a supplementary tender agreement. Contractual tax adjustment is intended to ensure that GST transition liabilities are reflected in the government works contract rather than remaining unreimbursed by the employer department.</description>
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