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GST - Highlights / Catch Notes

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


Court Clarifies GST and VAT Applicability for Works Contracts Started Before July 1, 2017, with Partial Completion or Payment.

June 2, 2023

Case Laws     GST     HC

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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