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    <description>Construction contracts for road works provided for GST at 12% in addition for the earlier financial years, while the later agreement provided for GST according to applicable rules. The contractor sought reimbursement of GST deposited in respect of completed works, alleging that the contractual GST component had not been paid. Representations seeking reimbursement require consideration and disposal in accordance with law by the Executive Engineer within the prescribed timeframe.</description>
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