TMI Blog2018 (12) TMI 1953X X X X Extracts X X X X X X X X Extracts X X X X ..... vance. 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 31.03.2019. If the petitioner(s) will be aggrieved by the decision of the authority, it will be open for the petitioner(s) to challenge the same. Writ petition disposed off. - W.P.(C) No. 12575 of 2018 - - - Dated:- 12-12-2018 - K.S. Jhaveri Chief Justice and K.R. Mohapatra, J. FOR THE APPELLANT : M/S.NILAKANTHA JUJHARSINGH,M.SATAPATHY,R.MOHANTY,A.K.BISOI, ADVOCATE ORDER Heard learned counsel for the parties. By way of this writ petition, petitioner has chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Development, Government of India have issued guidelines for works contract on implementation of Goods and Services Tax. Several representations have been received from 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of any goods or service used in execution of the balance Work not covered in the Revised SoR- 2014, the tax-exclusive basic value of that goods or service 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 GSTinclusive work value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lement this revised guidelines. In that view of the matter, petitioner shall make a comprehensive representation before the appropriate authority within four weeks from 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 31.03.2019. If the petitioner(s) will be aggrieved by the decision of the authority, it will be open for the petitioner(s) to challenge the same. No coercive action shall be taken against the petitioner till 31.03.2019. The writ petition is disposed of accordingly. Misc. Cases, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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