Differential GST on government works contracts must be reimbursed by the service recipient, subject to verification of records and calculations.

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Full Text of the Document

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....Government recipients of works-contract services must bear and reimburse the differential GST liability caused by the VAT-to-GST transition during contract execution. Reimbursement is limited to the incremental tax attributable to GST, rather than the full tax burden, and depends on verification of the contractor's records and calculations. A writ of mandamus required consideration of the contractor's representation, determination of the verified differential amount, and reimbursement within the stipulated period.....