Section 9 of the CGST Act, 2017 — Levy of GST — The Petitioners, a company executed a contract with the Respondent i.e. City Municipal Corporation for providing underground sewerage system (collection system).The contract was executed prior to enactment of GST i.e on 23.01.2015. After introduction of GST, the writ petitioner wrote to Respondent regarding liability to pay GST. The Respondent replied that the GST rate is 2% whereas the petitioner claimed that the rate of GST is 12%.

Held that:-The Hon’ble High Court matter is directly and squarely covered by the common order date 01.08.2019 in W.P. Nos 21196 and 21198 of 2019, wherein it was held that the entities shall negotiate existing agreements with works contractors and enter into supplemental agreements with revised agreement value fixed as the original contracted value minus the value of subsumed tax arrived plus GST applicable. — Sri Ayyappan Constructions Vs. The Chief Engineer, The Superintending Engineer Highways Nabard And Rural Roads Circle, The Divisional Engineer, The Superintendent of GSTS Central Excise (Hpu) [2019] 15 TAXLOK.COM 072 (Madras)