https://www.taxtmi.com/caselaws?id=801211 GST imposed after execution of a fixed-price tender and agreement could not have been included in quoted rates, which covered only duties and taxes applicable at the bidding stage. GST is treated as an indirect tax under the Central Goods and Services Tax Act, 2017, supporting reimbursement where the project authorities accept that liability. Reimbursement must nevertheless account for VAT remaining payable under the contract. The contractor's GST recovery is therefore limited to the recalculated differential between applicable GST and VAT on goods supplied after 14 December 2017. en-us Mon, 05 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801211 GST imposed after execution of a fixed-price tender and agreement could not have been included in quoted rates, which covered only duties and taxes applicable at the bidding stage. GST is treated as an indirect tax under the Central Goods and Services Tax Act, 2017, supporting reimbursement where the project authorities accept that liability. Reimbursement must nevertheless account for VAT remaining payable under the contract. The contractor's GST recovery is therefore limited to the recalculated differential between applicable GST and VAT on goods supplied after 14 December 2017. Case-Laws GST Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801211