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TMI Blog2021 (1) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... ract under GST issued by the Government of Odisha, Finance Department vide Office memorandum No. FIN-CTITAX- 0045-2017/38535/F Dated 10.12.2018. The petitioner shall make a comprehensive representation before the appropriate authority within two weeks from today ventilating the grievance. If such a representation is filed, the authority will consider and dispose of the same, in the light of the revised guidelines dated 10.12.2018 issued by the Finance Department, Government of Odisha, as expeditiously as possible, preferably by 15.03.2021 - petition disposed off. - W. P.(C) No. 37255 of 2020 - - - Dated:- 5-1-2021 - Dr. S. Muralidhar Chief Justice And Justice Dr. B.R. Sarangi ORDER Heard Mr. A. Sanganeria, learned counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .-authority in similar cases annexing the revised guidelines relating to works contract under GST issued by the Government of Odisha, Finance Department vide Office memorandum No. FIN-CTITAX- 0045-2017/38535/F Dated 10.12.2018, which reads as under: Sub: Revised guidelines relating to works contract under GST. The guidelines regarding works contract under GST was issued vide Finance Department letter No. FINCTI- TAX-0045-2017-36116/F dated 07.12.2017. Subsequently, the National Rural Infrastructure Development Agency (NRIDA), Ministry of Rural Development, Government of India have issued guidelines for works contract on implementation of Goods and Services Tax. Several representations have been received from the contractors claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork, where the tender was invited before 01.07.2017 on the basis of SoR-2014, but payments made for balance work or full work after implementation of GST, the following procedure shall be followed to determine the amount payable to the works contractor; (i) Item-wise quantity of work done after 30.06.2017 (i.e. the Balance Work) and its work value as per the original agreement basing on the pre-revised SoR-2014 is to be ascertained first. (ii) The revised estimated work value for the Balance Work is to be determined as per the Revised SoR-2014. (In case of rates of any goods or service used in execution of the balance Work not covered in the Revised SoR- 2014, the tax-exclusive basic value of that goods or service shall be deter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the original agreement, the excess amount paid must be recovered from the works contractor. (ix) These procedures shall be applicable to all works contract including those executed in EPC/Turn-key/Lumpsum mode. 4. In case of F2 contracts, the taxable value under GST for each item of the balance work is to be determined by the competent authority applying the premium/discount offered by the works contractor on respective item. The Administrative Departments should issue suitable instructions to the Competent Authority responsible for making payments to the works contractors to implement this revised guidelines. 8. In that view of the matter, petitioner shall make a comprehensive representation before the appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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