Time of supply of services - continuous supply of services - ...

GST Law: Time of Supply for Continuous Services Like Property Rent Defined by Section 13(2)(b.

October 30, 2019

Case Laws     GST     AAR

Time of supply of services - continuous supply of services - renting of immovable properties - where no invoice is issued or payment is received - Time of supply is determined by Section 13(2) (b), as the earliest of the date of provision of service, which is the end of recurrent period specified in the agreement after which the rent/license fee is to be paid and the date of receipt of payment, whichever is earlier.

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