This office memorandum from the Director General of CPWD provides clarification on applying GST to ongoing construction agreements. For contractors who were awarded work or submitted tenders before July 1, 2017 when GST took effect, an interim relief of 6% of the gross bill amount will be provided upon submission of an undertaking. This undertaking states that the contractor will refund any excess payment received that is not actually owed after review of the approved GST compensation statement. The memorandum was distributed to senior leadership for information purposes.