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GST - Highlights / Catch Notes

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Applicability of GST Act - works contract commenced prior to ...

Case Laws     GST

June 2, 2023

Applicability of GST Act - works contract commenced prior to 01.07.2017 and completed partially before 1.7.2017 or payment received partially before 1.7.2017 - Scope of the contract - inclusive of tax / exclusive of tax - Revenue authorities directed to determine the amount of VAT payable for the period prior to 1.7.2017 and GST payable for the subsequent period as per relevant VAT / GST law - HC

 

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