TMI Blog2019 (4) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... And Mr. Justice K.R. Mohapatra For the Petitioner : M/s. Sujan Kumar Roy Choudhury ORDER Heard learned counsel for the parties. By way of this writ petition, in substance, petitioner has challenged the action of the opposite parties in not reimbursing the differential tax amount arising out of change in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) with effect from 01.07.2017. Batch of writ petitions are being filed on this issue. The main issue involved in such matters is that the difficulty faced by the contractors due to change in the regime regarding works contract under GST. The grievance of the petitioner is that in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue following revised guidelines in supersession of the guidelines issued vide Finance Department letter dated 07.12.2017. 1. The Goods and Services Tax (GST) has come into force w.e.f. 1st July, 2017 by subsuming various indirect taxes such as Excise Duty, VAT, CST, Entry Tax, Service Tax etc. Works contract is treated as composite supply of service under GST and are taxable @18%, 12% or 5% depending on the nature of works contract. In order to comply the provisions of GST relating tow works contract the State Government have revised the Schedule of Rates 2014 (SoR-2014) vide Works Department OM No. 13827/WD dated 16.09.2017 w.e.f. 01.07.2017. While the item rates in the SOR-2014 were inclusive of all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anced or reduced in the same proportion as that of the tender premium/discount. (iv) Finally, the applicable GST rate (5%, 12%, or 18% as the case may be ) is to be added on the revised estimated work value for the Balance Work to arrive at the GST-inclusive work value for the Balance Work. (v) A model format for calculation of the GST-inclusive work value for the Balance Work is attached as Annexure. The competent authority responsible for making payment to the works contractor will determine GST inclusive work value for the Balance Work for which agreement executed on the basis of SoR- 2014. (vi) A supplementary agreement shall be signed with the works contractor for the revised GST-inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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