TaxTMI 
TaxTMI 
2019 (9) TMI 266
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....ce on behalf of respondents 1 to 3 and Ms.Hema Muralikrishnan, learned Senior Standing Counsel, who accepts notice on behalf of respondent No.4 are before this Court. 2. With consent of all the aforesaid learned counsel, main writ petition is taken up, heard out and is being disposed of. 3. It is submitted by learned counsel for writ petitioner and learned Government Advocate for respondents 1 to 3 without any disputation or disagreement that the instant matter is directly and squarely covered by a common order dated 01.08.2019 made by this Court in W.P.Nos.21196 and 21198 of 2019. 4. Paragraphs 3 to 22 of the aforesaid common order dated 01.08.2019 are relevant and the same read as follows: '3. Subject matter of insta....
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....unication dated 10.08.2018, bearing reference No.Na.Ka No.38631/2014/SS1. Vide this communication, the second respondent informed the writ petitioner that GST payable is 1% as far as the State GST is concerned and 1% as far as Central GST is concerned. In other words, it is 1% as State GST and 1% as Central GST, totalling 2%. On this basis, second respondent informed the writ petitioner that they would be deducting 2% at the time of making payments under said contract pursuant to which work is under progress. There is no disagreement before this Court that 2% tax is so being deducted at source (TDS) by the 2nd respondent now. 9. Adverting to the prescribed rates of GST contained in Chapter 24 and the relevant entry viz., H....
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....haeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (1)water supply, (ii) water treatment, or (iii) sewerage treatment or disposal Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local, as the case may be ............. 10. There is no disputation or disagreement before this Court that the....
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....this Court being W.P.No.24853 of 2017 and a Hon'ble Single Judge of this Court disposed of the writ petition on 05.10.2017, directing the authorities concerned to consider the representation made by the writ petitioner therein and take a call. 17. Pursuant there to, the aforesaid G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017 came to be issued. 18. There is a short history post Government Order also. This Government Order being G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017 came to be challenged in this Court by way of W.P.No.2307 of 2018. The challenge failed and the writ petition came to be disposed of by an order dated 28.01.2019 by a Hon'ble Single Judge of this Court. W....
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....ed tax as per his break up of taxes is Rs. 2 lakh and after negotiation, the contracted value was reduced to Rs. 48 lakh, the subsumed tax shall be taken as Rs. 2 lakh x 48/50=Rs. 1.92 lakh. 12.The procuring entities shall negotiate existing agreements with works contractors and enter into supplemental agreements with revised agreement value fixed as the original contracted value minus the value of subsumed tax arrived in paragraph 11 above plus GST as applicable. The procuring entities shall make payment of final bills accordingly, in cases where 'on account' payment has been made as per Government Order first read above and any excess payment, if made 'On account', shall be adjusted from out of 5 percent amount re....