TaxTMI 
TaxTMI 
2023 (9) TMI 1237
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....ed directing the first Respondent to consider the representation of the Petitioner dated 24.11.2020 and also direct the first respondent to reimburse GST payable by the Petitioner for improvement of roads in Zone-9, Dn-109, 118, 119 and 123 (Package -13) and Zone -10, Dn -127, 129, 131 to 135 (Package 11), for the construction of Integrated Storm Water Drain in Padikuppam water shed of Cooum Basin (Package-18) and for the construction of Integrated Storm Water Drain in Manapakkam water shed of Adyar Basin (Package-34) awarded by the first respondent, along with applicable interest @ 18 percentage p.a. under Sec 50 of CGST Act 2017 to the Petitioner. 2. The Petitioner is engaged in construction activities including Government projects/con....
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....neral. The services provided by the Petitioner attracted 18% GST. Subsequent thereto, on 22-08-2017, an amendment to Serial 3 of Notification No.11/2017 Central Tax (Rate) dated 28.06.2017 was made vide Notification No. 20/2017 Central Tax (Rate) dated 22.08.2017, as a result, the rate of tax on subject works contract was reduced to 12% GST (6% CGST + 6% SGST). Due to lack of awareness and based on the bonafide belief that the subject works continues to be exempted under GST, the Petitioner neither charged any GST from the first respondent nor paid GST to the Government. 5. The Directorate General of Goods and Service Tax Intelligence, Chennai Zonal Unit, the second respondent herein verified the records of the Petitioner and observed th....
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....apakkam water shed of Adyar Basin (Package-34) awarded by the first respondent, along with applicable interest @ 18 percentage p.a. under Sec 50 of CGST Act 2017 to the Petitioner. 8. It is submitted by both the learned counsel for the petitioner and the respondent that similar writ petitions in W.P.Nos.21196 and 21198 of 2019 dated 01.08.2019 and W.P.(MD) No.25882 of 2022 dated 16.11.2022, was disposed of by this Court with the following observations/directions; " ...realising the difficulties faced by the contractors, the Government of Tamil Nadu has also issued two notifications in G.O.(Ms)No.264, Finance (Salaries) Department, dated 15.09.2017 and G.O.(Ms)No.296, Finance (Salaries) Department, dated 09.10.2017, wherein, it h....
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....arated out from the contracted amount to arrive at the value of supply. The key issue is to estimate the value of subsumed taxes carefully and accurately as possible. - Considering the necessity to provide for a transparent means of estimating subsumed tax, Government direct that following methodology shall be adopted for estimating the value of subsumed taxes. - In cases where the supplier has furnished break up of taxes with in the quoted value at the time of submission of tenders, it shall be taken as the basis for estimating the value of subsumed tax; If after negotiation, the contracted value is less than the bid value, the tax quoted shall be proportionately reduced to arrive at the estimate of value of subsumed tax.....