{"id":75948,"date":"2026-06-13T09:24:10","date_gmt":"2026-06-13T09:24:10","guid":{"rendered":""},"modified":"2026-06-13T09:24:10","modified_gmt":"2026-06-13T09:24:10","slug":"gst-on-sub-contracted-works-contracts-18-rate-upheld-differential-tax-reimbursement-ordered-and-refund-claim-left-for-reconciliation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75948","title":{"rendered":"GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation."},"content":{"rendered":"<p>GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.<br \/>Case-Laws<br \/>GST<br \/>GST on sub-contracted works contracts was treated as chargeable at 18%, and that rate was not reopened in the present writ petitions. The sub-contractor was held entitled to reimbursement of the differential tax from the main contractor on the same basis as the earlier order, and was allowed to issue post-supply debit notes; debit notes issued after 01.01.2021 were to be recognised in the year of issue under Circular No.160\/16\/2021-GST. The main contractor was directed to pay the differential amount within six weeks, while the sub-contractor&#39;s statutory liability to pay tax to the department remained unaffected. The refund claim based on alleged double payment was left to departmental reconciliation.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=100760\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST on sub-contracted works contracts: 18% rate upheld, differential tax reimbursement ordered, and refund claim left for reconciliation.Case-LawsGSTGST on sub-contracted works contracts was treated as chargeable at 18%, and that rate was not reopened &#8230;<\/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-75948","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75948","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=75948"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75948\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}