{"id":76964,"date":"2026-10-14T06:28:51","date_gmt":"2026-10-14T06:28:51","guid":{"rendered":""},"modified":"2026-10-14T06:28:51","modified_gmt":"2026-10-14T06:28:51","slug":"contractual-gst-recovery-depends-on-tender-terms-a-gst-inclusive-fee-does-not-permit-separate-collection-or-reimbursement","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76964","title":{"rendered":"Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement."},"content":{"rendered":"<p>Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.<br \/>Case-Laws<br \/>GST<br \/>Under a GST-inclusive tender, a supplier&#39;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.<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=104959\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.Case-LawsGSTUnder a GST-inclusive tender, a supplier&#8217;s statutory obligation to pay GST remains distinct from any contractual righ&#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-76964","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76964","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=76964"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76964\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}