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GST reimbursement for ongoing works survives tender rates limited to taxes applicable at bidding, despite conflicting pre-bid clarifications.

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Full Text of the Document

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....GST reimbursement for ongoing works may cover the net additional burden arising from GST introduced after bidding where tender rates were inclusive only of taxes applicable at that time. Government measures addressing GST impact on continuing contracts support compensation once the additional liability is verified. A pre-bid clarification concerning future taxes cannot supersede inconsistent tender terms. Refusal of verified reimbursement, particularly where similarly placed contractors receive different treatment, raises arbitrariness and equality concerns under Article 14.....