Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.
Case-Laws
GST
Under a GST-inclusive tender, a supplier's statutory obligation to pay GST remains distinct from any contractual right to pass that cost to service recipients. Where tender terms authorise collection only of a prescribed fee inclusive of all taxes, the tender holder cannot separately collect GST from Chendamelam artists. GST paid by the tender holder also does not create a reimbursement obligation for the Devaswom Board unless a tender condition or statutory provision expressly requires reimbursement. Contractual allocation of tax liability therefore governs both recovery from recipients and reimbursement from the contracting body.
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