9911796707
TMI Blog2019 (8) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.2017 has been given legal quietus and therefore, G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017 is now operating. This takes us to the question as to which portion of G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017 is applicable - Here again, the task in instant writ petition is cut out as there is no disputation that paragraph 10(a) is applicable up to 30.06.2017 and paragraph 12 is applicable post 30.06.2017 i.e., on and from 01.07.2017. Therefore, the parties will now stand governed by paragraph 10(a) and paragraph 12 of aforesaid G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017 - The exercise of quantification qua para 10(a) shall be completed by both the parties as expeditiously as poss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract is for providing under ground Sewerage system (Collection System) to Salem Corporation -Package III (Zone III) (balance work). 4. In the light of the submissions made at the bar today and in the light of what unfurled in the hearing, the writ petitions now turn on an extremely narrow compass. 5. Subject matter of the instant writ petitions is payment of 'Goods and Service Tax' ('GST' for brevity) under 'Central Goods and Services Tax Act, 2017' ('CGST Act' for brevity). 6. There is no disputation or disagreement before this Court that GST regime became operational on and from 01.07.2017. As mentioned supra, the contract which forms subject matter of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds as follows: Serial No. Chapter, Section or Heading Description of Service IGST Rate Condition 1. ...... 2. ...... 3. Heading 9954 (Construction on Services) (i) Construction of a complex, building, civil structure or a part thereof, including a compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , (ii) water treatment, or (iii) sewerage treatment or disposal Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local, as the case may be ............. 10. There is no disputation or disagreement before this Court that the tax liability is 12 % for aforesaid contract. 11. This has impelled the writ petitioner to file the instant writ petitions, with prayers inter alia to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting the authorities concerned to consider the representation made by the writ petitioner therein and take a call. 17. Pursuant there to, the aforesaid G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017 came to be issued. 18. There is a short history post Government Order also. This Government Order being G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017 came to be challenged in this Court by way of W.P.No.2307 of 2018. The challenge failed and the writ petition came to be disposed of by an order dated 28.01.2019 by a Hon'ble Single Judge of this Court. Writ petition was carried in apeal by way of an intra Court appeal being W.A.No.1499 of 2019 and the intra C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er negotiation, the contracted value was reduced to ₹ 48 lakh, the subsumed tax shall be taken as ₹ 2 lakh x 48/50=₹ 1.92 lakh. 12.The procuring entities shall negotiate existing agreements with works contractors and enter into supplemental agreements with revised agreement value fixed as the original contracted value minus the value of subsumed tax arrived in paragraph 11 above plus GST as applicable. The procuring entities shall make payment of final bills accordingly, in cases where 'on account' payment has been made as per Government Order first read above and any excess payment, if made 'On account', shall be adjusted from out of 5 percent amount retained by the procuring entities.&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
