Contractual GST reimbursement arbitration remains valid, but unsupported tax calculations may be severed and remitted for fresh determination.

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....Contractual GST reimbursement disputes may be arbitrated where they concern inter se obligations such as reimbursement, tax sharing or indemnity, but not statutory tax characterisation, rates, exemptions or disputes with tax authorities. The discussion distinguishes private contractual GST allocation from matters reserved for tax administration. It further states that a tax-related SOP for EPC contracts is not incorporated merely by adopting technical specifications in an item-rate contract, particularly where binding State Government directions govern reimbursement. An award based on conjecture, incomplete findings on tax payment and loss, or disregard of transitional GST provisions may amount to patent illegality. Severable, independently sustainable portions of an award may be retained while invalid GST-related claims are remitted.....