GST @ 12% is applicable on Government Works Contract on the Transaction Value.
As per the Provision of Section 15(1) of the CGST Act 2017 [ Valuation Provision ], GST is levied on the "TRANSACTION VALUE". Transaction Value is calculated in accordance with the Provision of Section 15(2) & 15(3) of the CGST Act 2017.
Sir got government tender before GST now still work is going on ,now they are not giving GST amount. so can I take GST amount included in contract amount