{"id":76679,"date":"2026-09-18T07:31:58","date_gmt":"2026-09-18T07:31:58","guid":{"rendered":""},"modified":"2026-09-18T07:31:58","modified_gmt":"2026-09-18T07:31:58","slug":"differential-gst-on-government-works-contracts-must-be-reimbursed-by-the-service-recipient-subject-to-verification-of-records-and-calculations","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76679","title":{"rendered":"Differential GST on government works contracts must be reimbursed by the service recipient, subject to verification of records and calculations."},"content":{"rendered":"<p>Differential GST on government works contracts must be reimbursed by the service recipient, subject to verification of records and calculations.<br \/>Case-Laws<br \/>GST<br \/>Government recipients of works-contract services must bear and reimburse the differential GST liability caused by the VAT-to-GST transition during contract execution. Reimbursement is limited to the incremental tax attributable to GST, rather than the full tax burden, and depends on verification of the contractor&#39;s records and calculations. A writ of mandamus required consideration of the contractor&#39;s representation, determination of the verified differential amount, and reimbursement within the stipulated period.<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=103923\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Differential GST on government works contracts must be reimbursed by the service recipient, subject to verification of records and calculations.Case-LawsGSTGovernment recipients of works-contract services must bear and reimburse the differential GST li&#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-76679","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76679","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=76679"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76679\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}