GST Liability on Government Contract awarded in pre or post-GST regime

Bimal Roy Vs State of West Bengal & Ors. (Calcutta High Court) Introduction: The Calcutta High Court recently delivered a significant judgment on the issue of GST (Goods and Services Tax) liability concerning government contracts. In the case of Bimal Roy Vs State of West Bengal & Ors., the petitioner sought clarity on the responsibility for paying GST incurred on works contracts executed and completed after July 1, 2017, in situations where the contracts were awarded in the pre-GST regime or the post-GST regime. This article provides a detailed analysis of the case and its implicatio...