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TMI Blog2019 (9) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... ties as expeditiously as possible and in any event within 12 weeks from the date of receipt of a copy of this order - petition disposed off. - W.P.No.25450 of 2019 And W.M.P.No.24979 of 2019 - - - Dated:- 28-8-2019 - Mr. Justice M. Sundar For the Petitioner : Mr.G.Surya Narayanan For the Respondents : Mr.R.P.Pratap Singh Government Advocate for R1 to R3, Mr.K.S.Ramaswamy Standing Counsel for R4 ORDER Mr.G.Surya Narayanan, leaned counsel on record for writ petitioner, Mr.R.P.Pratap Singh, learned Government Advocate, who has accepted notice on behalf of Respondents 1 to 3 and Mr.K.S.Ramaswamy, learned Standing Counsel, who has accepted notice on behalf of f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, second respondent responded vide a communication dated 10.08.2018, bearing reference No.Na.Ka No.38631/2014/SS1. Vide this communication, the second respondent informed the writ petitioner that GST payable is 1% as far as the State GST is concerned and 1% as far as Central GST is concerned. In other words, it is 1% as State GST and 1% as Central GST, totalling 2%. On this basis, second respondent informed the writ petitioner that they would be deducting 2% at the time of making payments under said contract pursuant to which work is under progress. There is no disagreement before this Court that 2% tax is so being deducted at source (TDS) by the 2nd respondent now. 9. Adverting to the prescribed rates of GST c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct as defined in clause 119 of section 2 of Central Goods and Services Tax Act 2017. 18 (iii) Composite supply of works contract as defined in clause (119) of Section 2 of the Central Goods and Services Tax Act, 2017, Supplied to the Central Government, State Government, Union Territory, a local authority, a Government authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of,--- (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o advert to further details. 13. What would be necessary to be resolved in these writ petitions is how the tax liability qua GST is to be paid. 14. Learned counsel for Second respondent i.e., Standing Counsel for Salem Corporation drew the attention of this Court to G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017, being a Government Order issued by the Government of Tamil Nadu. 15. There is a short history for this Government Order and it may be necessary to take a bird's eye view of that history. Originally the Government issued a Government Order being G.O.Ms.No.264, Finance [Salaries] Department, dated 15.09.2017 fixing the GST on works contract for Government work at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20. 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. Paragraphs 10(a) and 12 of G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017, read as follows '10(a) If the supplier has furnished break up of taxes within the quoted value (bid value) at the time of submission of tenders, it shall be taken as the basis for estimating the value of subsumed tax. If, after negotiation, the contracted value is less than the bid value, the tax quoted shall be proportionately reduced to arrive at estimate of the value of subsumed tax. For instance, if the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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