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GST liability to be discharged individually in each state for works contract executed in two states
Case Law Details
- Case Name
- L and T Pes JV Vs Assistant commissioner of state Tax and Other (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
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L and T Pes JV Vs Assistant commissioner of state Tax and Other (Telangana High Court)
Telangana High Court held that nature of supply of works contract executed in two states is intra-state, accordingly, tax liability shall be discharged individually in each state to the extent of proportion of works executed.
Facts- The petitioner is an unincorporated Joint Venture (JV), comprising of two partners viz., Larsen & Toubro Ltd (L&T) and PES Private Limited. The petitioner has received a contract from respondent No.5 – State of Telangana, for construction of Medigadda Irrigation Barrage...
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