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Chhattisgarh HC Orders Refund of Excess GST on Works Contracts
Case Law Details
- Case Name
- Surana And Company Vs Union Of India (Chhattisgarh High Court)
- Appeal Number
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- Date of Judgement/Order
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Surana And Company Vs Union Of India (Chhattisgarh High Court)
The case of Surana and Company vs. Union of India reached the Chhattisgarh High Court concerning the non-refund of a 6% differential GST liability borne by contractors for works contracts. The court directed the refund of the excess tax paid within a stipulated timeframe.
The petitioners contested the applicability of notification No.11/2017-Central Tax (Rate), amended by notification No.03/2022-Central Tax (Rate), which prescribed a GST rate of 18% for works contract services. They sought exemption for contracts e...
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