TMI Blog2020 (3) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... rom today ventilating the grievance. If such a representation is filed, the authority will consider and dispose of the same, in the light of the aforesaid revised guidelines dated 10.12.2018 issued by the Finance Department, Government of Odisha, as expeditiously as possible, preferably by 30.04.2020 - No coercive action shall be taken against the petitioner till 30.04.2020. Petition disposed off. - W.P.(C ) No.9404 of 2020 - - - Dated:- 20-3-2020 - Petitioner and Advocate: Kananbala Roy Choudhury, S.K.R. Choudhury S.K.R. Respondent and Advocate: None Heard learned counsel for the parties. By way of this writ petition, petitioner has challenged the action of the opposite parties in not reimbursing the differential tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contractors claiming additional amount towards GST in respect of the works put to tender prior to 01.07.2017 but executed either partly or wholly after 01.07.2017. On careful consideration of the representation of the contractors vis- -vis existing guidelines issued in the matter, Government have been pleased to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be determined by removing the embedded tax incidences of VAT, Entry Tax, Excise Duty, Service Tax, etc. from the estimated Price/Quoted Price.) (iii) The revised estimated work value for the Balance Work shall then be enhanced 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 inclus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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