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TMI Blog2020 (3) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... h of writ petitions are being filed on this issue. The main issue involved in such matters is that the difficulty faced by the contractors due to change in the regime regarding works contract under GST. The grievance of the petitioner is that in view of the introduction of the GST, petitioner is required to pay tax which was not envisaged while entering into the agreement. Learned Addl. Government Advocate submits that the Government has now come out with a revised guidelines in this respect in supersession of the guidelines issued vide Finance Department letter dated 07.12.2017. He has filed an Additional Counter Affidavit of O.P. No.2 in similar cases annexing the revised guidelines relating to works contract under GST issued by the Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014 (SoR-2014) vide Works Department OM No.13827/WD dated 16.09.2017 w.e.f 01.07.2017. While the item rates in the SOR-2014 were inclusive of all taxes i.e. Excise Duty, VAT, Entry Tax, Service Tax etc., the same has been excluded in the Revised SoR-2014. Therefore, while preparing estimates for a work after 01.07.2017, the GST exclusive work value is to be arrived at as per the revised SoR-2014 and then GST will be added at the appropriate rate. 2. In GST regime, the works contractor is required to raise Tax Invoice clearly showing the taxable work value and GST (CGST +SGST) separately. 3. In case of work, where the tender was invited before 01.07.2017 on the basis of SoR-2014, but payments made for balance work or full work af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actor for the revised GST inclusive work value for the Balance Work as determined above. (vii) In case the revised GST-inclusive work value for the Balance Work is more than the original agreement work value for the Balance Work, the works contractor is to be reimbursed for the excess amount. (viii) In case the revised GST-inclusive work value for the Balance Work is less than the original agreement work value for the Balance Work, the payment to the works contractor is to be reduced accordingly. In case excess payment has already been made to the works contractor in pursuance of the original agreement, the excess amount paid must be recovered from the works contractor. (ix) These procedures shall be applicable to all works contract i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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