KANJIRAMKUNNEL CONSTRUCTIONS v. THE SUPERINTENDING ENGINEER & ORS.

Introduction

This judgment of the Kerala High Court deals with an important transitional GST issue relating to reimbursement of GST on works contracts awarded before the introduction of GST but executed after 01.07.2017.

The Court held that a contractor cannot be compelled to bear the additional GST burden merely because the contract was entered into prior to the implementation of GST. Where the contractor has discharged GST liability on the works executed after 01.07.2017 and has produced evidence of payment through GST returns, the awarding authority is liable to reimburse the GST component.