https://www.taxtmi.com/highlights?id=104959 Under a GST-inclusive tender, a supplier's statutory obligation to pay GST remains distinct from any contractual right to pass that cost to service recipients. Where tender terms authorise collection only of a prescribed fee inclusive of all taxes, the tender holder cannot separately collect GST from Chendamelam artists. GST paid by the tender holder also does not create a reimbursement obligation for the Devaswom Board unless a tender condition or statutory provision expressly requires reimbursement. Contractual allocation of tax liability therefore governs both recovery from recipients and reimbursement from the contracting body. en-us Wed, 14 Oct 2026 06:28:51 +0530 Wed, 14 Oct 2026 06:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104959 Under a GST-inclusive tender, a supplier's statutory obligation to pay GST remains distinct from any contractual right to pass that cost to service recipients. Where tender terms authorise collection only of a prescribed fee inclusive of all taxes, the tender holder cannot separately collect GST from Chendamelam artists. GST paid by the tender holder also does not create a reimbursement obligation for the Devaswom Board unless a tender condition or statutory provision expressly requires reimbursement. Contractual allocation of tax liability therefore governs both recovery from recipients and reimbursement from the contracting body. Highlights GST Wed, 14 Oct 2026 06:28:51 +0530 https://www.taxtmi.com/highlights?id=104959