Guidelines relating to tax on works contract executed prior and after 01.07.2017

B S Kumar Swamy Vs State Of Karnataka (Karnataka High Court)

Karnataka High Court provided guidelines relating to applicability of tax on works executed prior to 01.07.2017 and works executed after 01.07.2017 in case of where work contract is executed between the petitioners and the State/ other Government agencies.

Facts- This writ petition is filed under article 226 of the Constitution of India, praying to declare that the provisions of GST Act is inapplicable in respect of works contract where the

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