HC determined that the respondent authority misconstrued the GST ...

Notification Misinterpretation: GST Paragraph 3(iv) Limited to Pre-GST Contracts, Reimbursement Rights Affirmed for Post-July 2017 Contracts

May 27, 2025

Case Laws GST HC

HC determined that the respondent authority misconstrued the GST notification's applicability. The court held that paragraph 3(iv) of the notification applies exclusively to pre-GST contracts and cannot be used to deny reimbursement for contracts executed after July 1, 2017, which are governed by paragraph 4. The HC directed the public works department secretary to revisit the petitioner's claim regarding GST payment against gross bills from July 1, 2017 to March 31, 2019, in accordance with GST law, effectively remanding the matter for reconsideration and potential reimbursement.

View Source

← Previous Next →

HC determined that the respondent authority misconstrued the GST ...

Notification Misinterpretation: GST Paragraph 3(iv) Limited to Pre-GST Contracts, Reimbursement Rights Affirmed for Post-July 2017 Contracts

May 27, 2025

Case Laws GST HC

You may also like:

Composite supply involving works contract services provided to local authority not exempt under GST. Entry 3B of Notification No. 13/2017-CT(Rate) exempting services to...

Valuation - Distinction between "Normal Value" and "Transaction Value" - The observations made in paragraph 84 in the case of Acer India to the effect that ‘transaction...

HC ruled that voluntary payment made through Form GST DRC-03 constitutes valid pre-deposit for filing appeal against order-in-original, even though Form GST DRC-03A was...

Rate of GST - old rates of GST or new rates - ongoing projects construction of which had started before 01.04.2019 - definition of ‘affordable residential apartment’ has...

Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

Rate of GST - The works contract service of maintaining railway track as per the above LOA is taxable @ 18% under the Serial no. 3 (ii) of the Rate Notification - AAR

GST - IGST rates reduced on specified Composite supply of works contract from 18% to 12% - See Sr. 3 of the amended notification.

Disallowance of cash payments in excess of prescribed limit u/s. 40A(3) - even though few payments is covered u/s. 40A(3) of the Act, because of peculiar nature of...

Disallowance of freight expenditure u/s 40A(3) paid in Cash - As enhanced limit of ₹ 35,000/- is applicable for the payment to the transport operators and in other...

Levy of GST on receipt of compesation / award - amount for settling a dispute arising out of breach of contract - contract completed during the Pre-GST period - as no...

Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

Construction services for residential units less than 60 square meters attract 12% GST rate, reduced to 8% effective rate after deducting one-third value on account of...

Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences...

The appellant had reversed CENVAT credit amount u/r 6(3) for goods cleared for export under Notification No. 4/2006-CE and claimed refund. CESTAT held that reversal u/r...

Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - GST

Quick Updates: