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Determination of GST rate on works contract services done by the petitioner for the work orders entered into prior to introduction of GST and works completed after implementation of GST.

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Implication of GST — The petitioner, who is a registered contractor with the Southern Railways seeking directions to the respondents to implement the instructions issued in respect of the works contract services done by the petitioner for the work orders entered into prior to introduction of GST and works completed after implementation of GST. The Respondents/Railways submitted that the petitioner without submitting any representation to the respondents, has straight away approached this Court and seeks for a direction. The writ petition disposed of by directing the petitioner to submit a representation to the fourth respondent and thereafter, the fourth respondent shall consider the same and if any clarification is required, obtain the same from the fifth respondent and pass orders on merits and in accordance with law, within a period of 2 weeks from the date on which the clarification is received from the fifth respondent. — V. Ramakrishnan Vs. UOI [2018] 2 TAXLOK.COM 312 (MAD)