THE GUJARAT APPELLATE AUTHORITY FOR ADVANCE RULING UNDER GST,
Advertisements
In the Case of S.P. Singh Constructions Pvt. Ltd., decided on 30-12-2024.
👉 The Gujarat AAAR Judgement:-
✔️ Where in terms of EPC contract, Government authority gives an interest bearing advance equal to 10 per cent of contract price for mobilization expenses, time of supply in respect of mobilization advance/advance payment received in respect of supply of construction service is date of receipt of such advance.
Sections 2(31) and 13, of Central Goods and Services Tax Act, 2017
Share this content: