The ruling in brief
Where petitioner contractor executed balance work awarded after GST introduction pursuant to earlier pre-GST tender and BoQ excluded taxes, GST incidence arose post-award and lay outside quoted rates, thus reliance on inclusive rate clause was unwarranted and petitioner was entitled to reimbursement of GST actually paid, subject to proof by GST returns
Provisions considered
Section 9, read with section 142, of Central Goods and Services Tax Act, 2017/Kerala Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.