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TMI Blog2024 (6) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... 0(a) and paragraph 12 of aforesaid G.O.Ms.No.296, Finance [Salaries] Department, dated 09.10.2017. ' - the respondent is directed to reimburse the GST amount paid by the petitioner for the works contract services to the respondent, within a period of eight weeks from the date of receipt of copy of this order. Petition disposed off. - Honourable Mr. Justice G.K. Ilanthiraiyan For the Petitioner : Mr. R.V. Eswar, Senior Counsel for Mr.D.Prabhu Mukunth For the Respondent : Mr. S. Manikandan COMMON ORDER The writ petition in WP.No.14937 of 2021 has been filed challenging the order passed by the respondent dated 17.11.2020 thereby rejected the request made by the petitioner seeking reimbursement of GST paid by the petitioner. The other wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, indirect tax on the works contract services must be paid in accordance to the provisions of GST enactments from 01.07.2017, which includes the balance or full work pertaining to a tender agreement or contract entered into prior to 01.07.2017. 2.1 After introduction of the GST Acts, rate of tax on works contract services provided to Departments was 18% (CGST 9% + SGST 9% as per Entry 3 Notification No.11 of 2017 - Central Tax (Rate), which stands amended to 12% (CGST6%+SGST 6%) vide Entry 3 (iv) 4 of Notification No.20/2017-Central Tax (Rate), with effect from 22.08.2017. Therefore, the rate of tax applicable to the works done by the petitioner herein after 01.07.2017 is 12% (CGST6%+SGST 6%) under the GST enactments. Further, applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner was rejected stating Special Conditions on Sales Tax thereby the petitioner is responsible for sales tax levy of sales tax on construction contracts, all the rates quoted in tender shall be inclusive of sales tax payable under general sales tax Act/ GST amended from time to time by the State and Central Government and that the bidders are responsible to file sales tax return and bidder is responsible to pay the amount as demanded by Commercial Tax Department. No request for payment of sales tax separately in addition to tendered rates due to and plea of subsequent levy or increase in tax will be entertained. Therefore, directed the petitioner to remit all the total tax from the total amount already paid to them and reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 subsu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order impugned in the writ petition in WP.No.14937 of 2021 is quashed and the respondent in WP.No.14937 of 2021 is directed to reimburse the GST amount paid by the petitioner for the works contract services to the respondent, within a period of eight weeks from the date of receipt of copy of this order. 7. Insofar as the other writ petitions are concerned, the respondents are directed to pass appropriate orders to reimburse GST amount paid by the respective petitioners for the works done by them, within a period of eight weeks from the date of receipt of copy of this order. 8. With the above directions, the writ petition in WP.No.14937 of 2021 is allowed and the other writ petitions stand disposed of. It is made clear that if any documents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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