Contractor Entitled to GST Reimbursement Under Contract Clause Despite Missing Schedule A: Tripura HC

Nimai Kar Vs State of Tripura (Tripura High Court) In Nimai Kar vs State of Tripura, the Tripura High Court adjudicated a dispute concerning reimbursement of GST paid under a works contract executed after the introduction of the GST regime. The petitioner participated in a tender issued by the Public Works Department (PWD) in March 2017 and was declared successful. While quoting rates, the petitioner considered a VAT liability of 6% under the Tripura Value Added Tax Act, 2004. However, with the repeal of the VAT regime and the introduction of the CGST and TSGST Acts with effect from 01.07.2017...