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Search results for: works contract

Allahabad HC's Order in The Case of M/S Vimlesh Kumar Contractor vs. State of U.P. and 3 others

Allahabad HC: No GST Can Be Levied on Paid Post-GST Payments for VAT-Era Works

A significant ruling by the Allahabad High Court has clarified that GST authorities do not have the power to initiate proceedings under Section 73 to levy tax on payments received post-GST if the work was actually completed during the VAT regime. The Context: In this specific case, the petitioner, who works under a work contract, […]

Madras HC's Order In Case of V.Janarthanan vs. The State Tax Officer (Ins)-III

Madras HC Orders Fresh GST Assessment: Contractor May Prove Pre-2022 Work to Avoid 18% Tax

The Madurai Bench of the Madras High Court, in a ruling on the applicable GST rate for a works contract completed before the 2022 rate revision, directed the department to reassess the demand based on the evidence submitted. The petitioner, V. Janarthanan, a contractor, challenged an assessment order issued under Section 74. The department raised […]

Rajasthan GST AAR's Order for M/s Build Layer Constructions

Rajasthan GST AAR: Subcontracted Labour Under PMAY Not Eligible for Tax Exemption

The petitioner is Build Layer Constructions, with address 1b58, Vinayak Sadan, Ground Floor, Housing Board, Pali – 306401, Rajasthan. The petitioner is registered for GST, containing GST registration No. 08AATFB8617M1ZO in the State of Rajasthan. The petitioner has applied for an Advance Ruling. If the statutory decision of the advance ruling, anyone disagrees, then they […]

Kerala HC's Order In Case of Sreedhanya Construction Company Vs State of Kerala

Kerala HC: Contractor Not Permitted to Claim Additional GST If Rates Are Inclusive

The Kerala High Court ruled that when contract rates are fixed, including GST and other applicable taxes, the contractor cannot claim GST in addition to the fixed rates. Consequently, the writ petition was dismissed. The applicant is a partnership firm involved in undertaking contracts for the construction of roads and bridges and is cited to […]

Gujarat GST AAR's Order for M/s. Vijai Electricals Ltd.

Gujarat AAR: GST Liability Arises on Advance Amounts Received Against Supply Portion of a Work Contract

The GST is liable to get paid in advance obtained against the supply concerning the work contract, The Gujarat Authority of Advance Ruling (AAR) ruled. The turnkey contract entered into by the applicant has been ruled to be a work contract, remarked by the bench of Amit Kumar Mishra and Milind Kavatkar. The petitioner is […]

Chhattisgarh HC Order In Case of Surana And Company Vs Union Of India

Chhattisgarh High Court Directs Additional GST Refund on Work Contracts

The case of Surana and Company vs. Union of India reached the Chhattisgarh High Court related to the non-refund of a 6% differential GST obligation carried via contractors for works contracts. The court rendered the refund of the excess tax filed in the said duration. The applicability of notification No.11/2017-Central Tax (Rate), amended by notification […]

Hyderabad ITAT's Order for M/s. LEPL Projects Limited

Hyderabad ITAT: Earning 90% Profit is Unbelievable and Is a Form of Contractual Exploitation Activities

The notion of earning 90% profit is unbelievable and is contractual loot under the impression of alleged development activities, The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) ruled. The bench of R.K. Panda (Vice President) and Laliet Kumar (Judicial Member) sees that the funds of government towards the development must be used for the […]

UP GST AAR's Order for M/s Indian Thermit Corporation Limited

AAAR: 18% GST Applies on Work Contract Services to UP Jal Nigam (UPJN)

The Uttar Pradesh Appellate Authority for Advance Ruling (AAAR) in its recent ruling, held that 18% Goods and Services Tax (GST) would be subjected to be applied to work contract services to Uttar Pradesh Jal Nigam (UPJN). The bench of Dr Uma Shanker and Ministhy S. sees that the Uttar Pradesh Jal Nigam (UPJN) is […]

Telangana GST AAR's Order for M/s. Transmission Corporation of Telangana Limited

AAR: 18% GST Applies for Work Contract Services Under General Construction

The work contract services beneath the General Construction service for long-distance underground/overland/ submarine pipelines, communication and electric power lines (cables); pumping stations, and related works service shall subject to get taxed at an 18% rate, the Telangana State Authority For Advance Ruling (AAR) stated in a ruling. The petitioner M/s. Transmission Corporation of Telangana Limited […]

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