Page 49 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] AJIT KUMAR SAHOO v. EXECUTIVE ENGINEER PATTAMUNDAI 535
(ii) The revised estimated work value for the Balance Work is to be de-
termined as per the Revised SoR-2014. (In case of rates of any goods
or service used in execution of the balance Work not covered in the
Revised SoR-2014, the tax-exclusive basic value of that goods or
service shall be determined by removing the embedded tax inci-
dences of VAT, Entry Tax, Excise Duty, Service Tax, etc. from the es-
timated Price/Quoted Price.)
(iii) The revised estimated work value for the Balance Work shall then
be enhanced or reduced in the same proportion as that of the tender
premium/discount.
(iv) Finally, the applicable GST rate (5%, 12%, or 18% as the case may
be) is to be added on the revised estimated work value for the Bal-
ance Work to arrive at the GST-inclusive work value for the Balance
Work.
(v) A model format for calculation of the GST inclusive work value for
the Balance Work is attached as Annexure. The competent authority
responsible for making payment to the works contractor will de-
termine GST inclusive work value for the Balance Work for which
agreement executed on the basis of SoR-2014.
(vi) A supplementary agreement shall be signed with the works contrac-
tor for the revised GST inclusive work value for the Balance Work
as determined above.
(vii) In case the revised GST-inclusive work value for the Balance Work
is more than the original agreement work value for the Balance
Work, the works contractor is to be reimbursed for the excess
amount.
(viii) In case the revised GST-inclusive work value for the Balance Work
is less than the original agreement work value for the Balance Work,
the payment to the works contractor is to be reduced accordingly. In
case excess payment has already been made to the works contractor
in pursuance of the original agreement, the excess amount paid
must be recovered from the works contractor.
(ix) These procedures shall be applicable to all works contract including
those executed in EPC/Turn-key/Lump sum mode.
4. In case of F2 contracts, the taxable value under GST for each item of
the balance work is to be determined by the competent authority applying the
premium/discount offered by the works contractor on respective item.
5. The Administrative Departments should issue suitable instructions
to the Competent Authority responsible for making payments to the works con-
tractors to implement this revised guidelines.
6. In that view of the matter, petitioner shall make a comprehensive
representation before the appropriate authority within four weeks from today
ventilating the grievance. If such a representation is filed, the authority will con-
sider and dispose of the same, in the light of the aforesaid revised guidelines dat-
ed 10-12-2018 issued by the Finance Department, Government of Odisha, as ex-
peditiously as possible, preferably by 30-4-2020.
7. If the petitioner(s) will be aggrieved by the decision of the authority,
it will be open for the petitioner(s) to challenge the same.
8. No coercive action shall be taken against the petitioner till 30-4-2020.
GST LAW TIMES  30th April 2020  49