Contractor Not Permitted to Claim Additional GST If Rates Are Inclusive

Kerala High Court

2024-09-23

The Kerala High Court ruled that when contract rates are fixed, including GST and other applicable taxes, the contractor cannot claim GST in addition to the fixed rates. Consequently, the writ petition was dismissed.

The applicant is a partnership firm involved in undertaking contracts for the construction of roads and bridges and is cited to be a registered A-class c