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The short grievance of the petitioners is against the alleged deduction of GST instead of VAT as per the stipulations contained in Tender Notification; this grievance is founded on a legal premise that the GST becomes payable with effect from 1.7.2017 and till then, what was leviable was VAT only, the rate of former being little higher than that of the latter.

Applicability of GST — M.S. Kumar, B.S. Mahabaleshwarappa, S/O Shivappa, And Others Vs. The State of Karnataka [2020] 21 TAXLOK.COM 092 (Karnataka)

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