- The case concerned works contracts executed before GST but with payments received post-GST, where the petitioner sought reimbursement for the differential tax due to the change in tax regimes.
- The High Court ruled that pre-GST works should be valued under the KVAT regime, but post-GST payments require a differential tax calculation based on the original contract plus GST on materials, after adjusting for KVAT and service tax, with input tax credit on materials being allowed.
- The petitioner was deemed entitled to reimbursement of this differential tax amount by their employers, and was directed to submit detailed representations to the concerned employers/authorities.
Source Taxmann
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