Contractor liable to pay GST at rates prevailing on last date for receipt of tender

Vishal Verma Vs Union of India (Jammu & Kashmir High Court) Jammu Kashmir High Court held that contractor is liable to pay GST at rates prevailing on last date for receipt of tender. Recommendations of the GST Council, as already held, are only recommendations and cannot be taken as notifying new rates of GST. Facts- Vide SRO-GST-11 dated 8th July, 2017, the Government of Jammu & Kashmir notified different rates of taxes on intra-State supply of services of various description. The construction services under Heading 9954 were notified to be taxed at the rate of 9%. However, in the 20t...