Contractor Entitled to GST Rate Increase Refund Due to Statutory Price Adjustment Clause

N. G. Gadhiya Vs State of Rajasthan (Rajasthan High Court) The writ petition was filed challenging the rejection of the petitioner’s claim for refund of the differential Goods and Services Tax (GST) amount of 6% arising due to an increase in GST rates during execution of a works contract. The petitioner also sought directions for refund along with interest in light of a government order dated 07.01.2021 and a subsequent circular dated 02.07.2024. The petitioner had been awarded a contract by Rajasthan State Road Development & Construction Corporation Ltd. (RSRDCC) for construction work. ...