GST on Works Contract ——-- The petitioner  challenged the action of the Opposite Parties in not reimbursing the differential tax amount arising out of change in tax regime from VAT to GST with effect from 1st July, 2017. The main issue involved is that the difficulty faced by the contractors due to change in the regime regarding works contract under GST, as the petitioner is required to pay tax which was not envisaged while entering into the agreement. The respondent counsel submitted that the Government has now come out with a revised guidelines dated 10.12.2018, in this respect in supersession of the guidelines issued vide Finance Department letter dated 07.12.2017.

Held that:- The Hon’ble High Court directed that petitioner shall make a comprehensive representation before the appropriate authority within two weeks. If such a representation is filed, the authority will consider and dispose of the same, in the light of the aforesaid revised guidelines dated 10.12.2018.