Court Orders Reimbursement of GST for Raw Materials and Components in Contract Execution.

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....Scope and Interpretation of Contract - Seeking reimbursement of the GST paid by them for the procurement of raw materials, intermediary components etc. and the bought-out items dispatched directly from the sub-vendors to the work site - The court held in favor of the petitioner firms, stating that the respondents are obligated to reimburse the GST paid on both direct and indirect transactions. This decision was anchored on the premise that the introduction of GST, which occurred during the execution of the contracts, mandates such reimbursement under the updated contractual obligations.....