https://www.taxtmi.com/caselaws?id=800837 Works contractors that discharge additional GST liability arising from the replacement of the VAT regime are entitled to reimbursement of the verified differential tax from the State as recipient of works-contract services. The recipient's obligation applies because the differential burden caused by the GST regime is attributable to it as beneficiary of the executed works. Reimbursement remains subject to verification of the contractor's records and lawful computation of the payable amount. en-us Mon, 31 Aug 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800837 Works contractors that discharge additional GST liability arising from the replacement of the VAT regime are entitled to reimbursement of the verified differential tax from the State as recipient of works-contract services. The recipient's obligation applies because the differential burden caused by the GST regime is attributable to it as beneficiary of the executed works. Reimbursement remains subject to verification of the contractor's records and lawful computation of the payable amount. Case-Laws GST Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800837