Payment of GST—Contract dated 23.01.2015 taken place between writ petitioner-company and Salem City Municipal Corporation for providing underground Sewerage system (Collection System). Subject matter of the writ petitions is payment of GST under CGST Act. There is no disputation or disagreement that the tax liability is 12 % for aforesaid contract. In the light of there being no dispute that the rate of tax is 12%, it may not be necessary to advert to further details. — Subaya Constructions Company Ltd. vs. Commissioner Of Municipal Administration,—[2019] 15 TAXLOK.COM 030 (Madras)