https://www.taxtmi.com/caselaws?id=801353 GST paid on works performed after the GST regime began is reimbursable where the governing bill of quantities required bids to be quoted exclusive of taxes. Although the contract was executed under the VAT regime and contained general clauses requiring tax inclusion in bid rates, those clauses do not override the specific tax-exclusive BOQ basis. Section 15 of the CGST Act and applicable Finance Department circulars treat GST as payable in addition to contract value where tender rates exclude GST. Departmental recognition of reimbursement eligibility supports payment notwithstanding pending interdepartmental consideration. en-us Tue, 17 Mar 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801353 GST paid on works performed after the GST regime began is reimbursable where the governing bill of quantities required bids to be quoted exclusive of taxes. Although the contract was executed under the VAT regime and contained general clauses requiring tax inclusion in bid rates, those clauses do not override the specific tax-exclusive BOQ basis. Section 15 of the CGST Act and applicable Finance Department circulars treat GST as payable in addition to contract value where tender rates exclude GST. Departmental recognition of reimbursement eligibility supports payment notwithstanding pending interdepartmental consideration. Case-Laws GST Tue, 17 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801353