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GST - Highlights / Catch Notes

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Reimbursement of GST in respect of the works contract - Scope of ...

Case Laws     GST

August 8, 2023

Reimbursement of GST in respect of the works contract - Scope of tender / agreement - Since the petitioner was required to make a quote excluding the GST amount, it is opined that the petitioner cannot be mulcted with a liability of payment of GST. The respondent who is the ultimate beneficiary of the services performed by the petitioner has to pay the GST in respect of the work carried out. - HC

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