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Court Rules 2% VAT Applies to Pre-July 2017 Works Contracts, Not GST; Directs Commissioner for Action.

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Full Text of the Document

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....Rate of tax of GST - works contract - case of petitioners is that the contract works for which the agreements were executed prior to 01.07.2017, GST cannot be imposed and 2% VAT alone is applicable - WP disposed of with direction to commissioner - HC....