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Goods and Service TaxArticle·12 October 2026

Kerala HC says GST Cannot Be Passed On Contrary to Contractual Terms

By J the App

Executive Summary

A successful tenderer paid GST on the amount payable to the Travancore Devaswom Board and sought to collect an additional 18% GST from Chendamelam artists over the prescribed ₹50 fee. The Kerala High Court rejected the claim, holding that the obligation to pay GST and the right to recover it from the recipient are distinct. Since the tender did not permit an additional charge or provide for reimbursement, the writ petition was dismissed.

Domain | Indirect Tax | GST

The Position

V.P. Sugathan, the successful bi...

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