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Informative

GST Rate Mentioned Prevalent on Day of Receipt of Tender is Leviable by contractors. J&K HC

Update / Judgement Date

20 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GST

The Jammu & Kashmir and Ladakh High Court reiterated that the GST rate prevalent on the date of receipt of the tender is applicable to contractors, not the rate in effect when the work is allotted. This ruling provides clarity on the specific point in time for determining the applicable GST rate in works contracts, emphasizing the significance of the tender acceptance date in fixing the tax liability for such projects.