Direction to State & Govt Agencies given to calculate tax difference in works contract post-GST

B S Kumar Swamy Vs  State of Karnataka (Karnataka High Court) Karnataka High Court directed the State and Government Agencies to calculate ‘tax difference’ on balance works executed or to be executed after 01.07.2017. In nut-shell, court directed to determine the pre-GST and post-GST tax difference in case of works contract. Facts- This writ petition is filed under Article 226 of the Constitution of India, praying to declare that the provisions of the GST Act is inapplicable in respect of works contract where provisions of service are made before 01.07.2017 in so far as petitioners are co...