Case Law Details
Case Name : Coimbatore Corporation Contractors Welfare Association v. State of Tamil Nadu (Madras High Court)
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Courts :
All High Courts Madras High Court
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Coimbatore Corporation Contractors Welfare Association v. State of Tamil Nadu (Madras High Court)
Since CGST Act, 2017 came in force with effect from 1-7-2017, contract work for which agreements were executed prior to 1-7-2017, GST would not be imposed on same and 2 per cent VAT alone was applicable.
Prayer: Petition filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus, directing the 1st respondent to consider and pass orders on the representation of the petitioner dated 05.07.2017 10.07.2017, 11.07.2017 and 11.09.2017 by paying the payment of 12% GST in additi...
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Author Bio
cliants: KREIS BANGALORE
tender opening date:03-07-2019
Agreement date :24-01-2020
Date of commencement:15-10-2021
work is in progress.
as the tender opened in the year 2019 the project estimation is done including 4% VAT
but the date of commencement is 2021 so we have to pay a tax of 12% or 18% as GST to the government .
and also we have to collect the 12% or 18% GST from KREIS. KREIS is a government department and they are telling that they are not going to pay it to us plz help me sort this out
Sir TENDERS called before 01/07/2017 and work order given in the month of August 31/08/2017 Shall I pay 12percent GST as Estimates were prepared under wat of 4 percent
Respected sir, I AM AKHILESH GANGIL MY AGGREMENT VS BSNL BHOPAL CIVIL DIVISION BEFORE GST PERIOD , I RECIEVED ALREADY THREE NUMBERS RUNNING BILL PAYMENTS AS PER TENDER RULES (SERVICE TAX) ,BUT THIS WORK DELAY AT DEPARTMENTAL END, EOT ALREADY JUSTIFIED AND ACCEPTED BY DEPARTMENT. IN CURRENT POSITION FORTH RA BILL EXECUTE, MAKE AND PASSED BY COMPITENT AUTHORITY IN GST PERIOD, PAYMENT DONE WITH OUT GST AS PER APPLICABLE, CAUSE GST NOT GIVEN , ME.I ALREADY PAID GST TO DEPARTMENT @ 12% ,THEN FIFTH AND FINAL BILL ALREADY PUT UP BY ME AT LEAST 12 MONTHS BUT DEPARTMENT NOT GIVEN OLD GST NEITHER FINAL BILL PAYMENT CAUSE NOT CLARIFIED GST TAX, SO, KINDLY REQUEST PLEASE SUGGESTION HOW CAN SOLVE THIS PROBLUM
I have executed a service providing contract for the period 01.5.19 to 30.04.2020 on 20.04.2020. with Quarterly Billing to customer. Can i raise 1 invoice for full 1 year period on 01.05.2020 and GST will be paid on 20TH MAY 2020.
Will it be as per GST law / Compliance?
Sir,
A central govt work for supply and commissioning of 200 lines EPABX was ordered to a contractor in the year 2015 for Rs X (inclusive of taxes). Due to various external factors the work got delayed and all purchases / execution were done after July 2017 i.e. after imposition of GST. The contractor completes the work in 2019 and submits a claim of Rs (X-5%)+18% stating that the additional claim is due to the difference between VAT and GST. He didn’t speak about Service Tax on his quoted price. Also, he didn’t submit any details of GST paid by him for purchase of materials for the work.
Please guide / clarify whether difference of 5%VAT & 18%GST i.e. 13% extra on quoted cost can be paid to the contractor logically and without any loss to state. Also, how to calculate exact amount of GST (if payable) to be reimbursed to the contractor.
Sir
What is current gst law for govt contract excuted before 1-7-2O17 But billing and payment and work done after 1 July17
Please give reply for MP
Dear Sirs
In a Works contract Job a clause is mentioned that no extra taxes shall be paid in case of change of Government Policies. Since one of the contarct projects were running through two tax reimes ie VAT and ST and then after July 2017 GST ,the implication of GST became a cost to the construction company because of the higher slab as compaed to the VAT &ST regieme. In this case is the contractor eleigible for claiming the GST from the clients as a Cost to the the comtract works?
An assessee is facing identical situation in MP where he has not received any payment in the name of GST in old contracts. He is engaged in construction of road and bridges.
As a last resort they filed GST 3B declaring taxable turnover upto extent of monthly ITC available and declared rest of the turnover as NIL rated supply.
Department going by the law has raised demand for interest @ 18% and tax on supply shown as nill rated.
Please guide for best course of action and supporting case laws if any.
Kindly update the status on the mentioned judgement if any available.
Thanks and regards.
This judgement is for contract works implementing in Tamilnadu.. But what about the contract works implementing in Rajasthan and Madhya Pradesh??
Very True. now the author has amended the Caption…
Sir
Can the builder charge 8% CGST & 8% AGST on Construction of residential flats under affordable housing scheme in a ongoing project which was started in the year Jan, 2015 and due to handover possession by June, 2018 in the last instalment of payment. As it is also a work contract.
The caption of the article “GST not applicable on work contracts for which agreements executed before July 1, 2017” is not correct. Earlier also many authors had posted articles in various modes with the same caption. Is it not misleading the entire industry? The judgement has not stated so as claimed in caption but it was the directions to CT department to give instructions pending finalization of modalities to find out the difference amount of tax both in pre-GST and post-GST. If you have any reservations on this comment please write to me… cvusuryam@suryamandco.in