{"id":76210,"date":"2026-07-24T08:36:14","date_gmt":"2026-07-24T08:36:14","guid":{"rendered":""},"modified":"2026-07-24T08:36:14","modified_gmt":"2026-07-24T08:36:14","slug":"works-contract-transition-to-gst-prior-tax-components-deducted-from-contract-value-did-not-establish-double-taxation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76210","title":{"rendered":"Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation."},"content":{"rendered":"<p>Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.<br \/>Case-Laws<br \/>GST<br \/>GST applied to works completed after commencement of the GST regime. The notes state that contract bills deducted tendered KVAT and Service Tax components from the contract amount before adding GST, so simultaneous levy of KVAT and GST and resulting double taxation were not established. The tax adjustment explanation was described as consistent with the statutory scheme. They further distinguish disputes over bill calculations as factual matters for consideration by the appropriate forum rather than writ proceedings, while preserving the contractor&#39;s ability to seek resolution before jurisdictional authorities.<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=102040\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.Case-LawsGSTGST applied to works completed after commencement of the GST regime. The notes state that contract bills deducted tendered&#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-76210","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76210","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=76210"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76210\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}