GST Rate Dispute: Works Contract Services Remain at 18% Based on Tender Submission Date and Prevailing Tax Conditions

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....HC dismissed the petition regarding GST rate applicability. The court held that the GST rate for works contract services remained 18% at the time of tender submission, as per SRO-GST-11 dated 8th July, 2017. The subsequent notification reducing the rate to 12% on 21st September 2017 would apply prospectively. Special Condition 49 stipulates that tender rates are inclusive of taxes prevailing on the last date of tender receipt. The court found no grounds to apply the reduced GST rate retrospectively, emphasizing that the original 18% rate was applicable when the tender was submitted. The petition lacks merit and was consequently dismissed.....