{"id":71666,"date":"2025-05-27T08:32:47","date_gmt":"2025-05-27T03:02:47","guid":{"rendered":""},"modified":"2025-05-27T08:32:47","modified_gmt":"2025-05-27T03:02:47","slug":"notification-misinterpretation-gst-paragraph-3-iv-limited-to-pre-gst-contracts-reimbursement-rights-affirmed-for-post-july-2017-contracts","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71666","title":{"rendered":"Notification Misinterpretation: GST Paragraph 3(iv) Limited to Pre-GST Contracts, Reimbursement Rights Affirmed for Post-July 2017 Contracts"},"content":{"rendered":"<p>Notification Misinterpretation: GST Paragraph 3(iv) Limited to Pre-GST Contracts, Reimbursement Rights Affirmed for Post-July 2017 Contracts<br \/>Case-Laws<br \/>GST<br \/>HC determined that the respondent authority misconstrued the GST notification&#39;s applicability. The court held that paragraph 3(iv) of the notification applies exclusively to pre-GST contracts and cannot be used to deny reimbursement for contracts executed after July 1, 2017, which are governed by paragraph 4. The HC directed the publi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88793\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Notification Misinterpretation: GST Paragraph 3(iv) Limited to Pre-GST Contracts, Reimbursement Rights Affirmed for Post-July 2017 ContractsCase-LawsGSTHC determined that the respondent authority misconstrued the GST notification&#8217;s applicability. The cour<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71666","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71666","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71666"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71666\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}