2023 (11) TMI 548

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....R. JUSTICE KAUSER EDAPPAGATH For the Petitioner: By Advs. K.N. Sreekumaran, P.J. Anilkumar (A-1768), N. Santhoshkumar For the Respondent: Sr GP Dr Thushara James JUDGMENT KAUSER EDAPPAGATH, J. This writ appeal has been filed challenging the judgment of the learned Single Judge in WP(C) No. 32206/2023 dated 3rd October, 2023. 2. The appellant is a Class - A Electrical Contractor registere....

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....falls within the ambit of S.2(119) of the GST Act, 2017 and composite works contract executed for Government is taxable @12% as per Notification No. 20/2017 up to 31/12/2021 and after that, the enhanced rate of 18% w.e.f 1/01/2022 as per Notification No. 15/2021 CT(Rate) dated 18/11/2021. According to the appellant, apart from deducting 2% towards the GST component from the eligible contract amoun....

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....e to the contractor for the total value of the work at contract rate plus the applicable GST, the 1st respondent has only deducted GST @2% from the contract amount. He contends that he paid the tax due on the contract receipts @12%/18% out of his own pocket. But the 1st respondent took the stand that contract rates are based on 2016 DSR rates adopted for Government works and hence, tax at the appl....