GST Rate & HSN Code Requisite In Notice Inviting Tenders To Ensure Level Playing Field: Allahabad High Court

The High Court of Allahabad has held that bidders are required to mention the GST Rate and the HSN Code in the Notice Inviting Tender to ensure uniform bidding from all participants. A bench of  Justices Sunita Agarwal  &  Jayant Banerji  has held that the same is necessary in order to ensure that all tenderers and bidders are provided a "level playing field". "The mentioni…