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2018 (3) TMI 900

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..... -
GST
Mr. T.S. Sivagnanam, J. For Petitioner: Mr.S. Doraisamy For Respondents: Mr.A.Sri Jayanthi [For R1 to R6] Special Government Pleader, Mr.K.Venkatesh [For R7&R8] Government Advocate ORDER The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.242/2010. The Association was formed for the Welfare of the members of the R .....

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..... to levy towards works contract tax in addition to the works contract tax imposed by the Central Government. Therefore, the contractor would be liable to pay 12% of tax towards works contract. 6. Therefore, the petitioner/association made representations on 05.07.2017, 29.08.2017 and 11.09.2017 to the respondent stating that the contract works for which the agreements were executed prior to 01.07 .....

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..... d it appears that he had personally spoken to the Commissioner of Commercial Taxes, from which, it is seen that the Government also is in the process of discussing as to how the modality has to be worked out and what is the relief petitioner/ association entitled to. 10. In any event, since the petitioner's representations are pending, it is appropriate for the respondent to respond to the sa .....

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..... ty for increased tax liability over and above the contracted value of work. The difficulties arising out of increased GST on works contracts for Government work was deliberated in the GST Council Meetings held on 20th August 2017 and 9th September 2017. Consequently, the GST on works contracts for Government work is being reduced to 12 percent. This move more or less balances the taxes on works co .....

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..... axes to consider the representation given by the petitioner/ association and pass orders on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. 13. The authorised representative of the petitioner/ association may be afforded an opportunity of personal hearing by the Commissioner. The petitioner/ association is directed to communicate .....

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