2018 (9) TMI 972 - HC - GST

Payment of Contract Value with respect to Works Contract - transitional provisions - petitioner s grievance is with respect to 10% of the contract value which according to the contract, would become payable at a later date - Held that - As per the interpretation of the Advance Ruling Authority and the Appellate Authority, no input tax credit would be available. NOTICE, returnable on 12.10.2018.

Summary

The High Court of Gujarat ruled that under GST laws, the benefit of composition scheme for works contractors with government agencies like Rajkot Municipal Corporation was withdrawn, making services provided taxable. The petitioner's grievance was regarding 10% of the contract value payable at a later date due to transition provisions, with no input tax credit available as per Advance Ruling Authority and Appellate Authority interpretation.