Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Implementation of GST in works contract in post-GST regime - ...

Case Laws     GST

June 11, 2021

Implementation of GST in works contract in post-GST regime - Since the demand of recovery is pertaining to the excess payment received by the Petitioner, we do not see any flaw or illegality in the same as it is clear that the amount which is sought to be recovered from the Petitioner is the decreased value of contract and not the GST amount. The submission of the Petitioner to the contrary is misconceived. - HC

View Source

 


 

You may also like:

  1. ‘Supply of Works Contract’ is deemed to be a service under GST. Under the pre-GST regime, service tax was leviable on the service portion of the Works Contract, which in...

  2. Liability of make payment of GST - works contract - payment/reimbursement of the applicable GST on the amount of work executed - Works Contract executed prior to GST...

  3. Classification of services - rate of GST - works contract - original works pertaining to railways - first high speed rail line i.e. bullet train in times to come and for...

  4. Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

  5. Refund of GST - Scope of the contract terms - post GST era - Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change...

  6. Entitlement for issuance of C-Forms post the introduction of G.S.T. regime for natural gas - The High court extensively reviewed the applicability of C-Forms in the...

  7. Demand of service tax on advances received - Validity of demand made, without classifying the services - the merit classification of the activity undertaken by the...

  8. The High Court directed the respondents to refund the differential GST amount, being the difference between GST and VAT, paid by the petitioner for each works...

  9. Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there...

  10. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

  11. Classification of services - rate of tax - sub-contractor - composite supply of services - works contract provided by way of construction, erection, commissioning, or...

  12. Tax Evasion in Post-GST Regime

  13. Rate of tax - sub-contract - Since this involves the works related to railway network, the contract can be said to be pertaining to Railways. The term “pertaining to...

  14. Levy of GST on receipt of compesation / award - amount for settling a dispute arising out of breach of contract - contract completed during the Pre-GST period - as no...

  15. Profiteering - construction of project - benefit of ITC not passed on to the buyers - all the relevant events for the project “Epic” took place in GST regime and the...

 

Quick Updates:Latest Updates