Karnataka High Court decides on tax difference calculation for pre-GST works contract. Justice S. Sunil Dutt Yadav rules tax difference for balance works after July 1, 2017 to be calculated separately.

Petitioners argue GST Act inapplicable to contracts made before 01.07.2017. Court instructs state to assess pre-GST works under KVAT regime, set off input credit against output GST. Supplementary agreements may be signed based on revised GST-inclusive work value."