The AAAR held that for construction services, the time of supply ...

Mobilization advance for construction services triggers GST liability on receipt: AAAR.

January 8, 2025

Case Laws     GST     AAAR

The AAAR held that for construction services, the time of supply for GST purposes is the date of receipt of mobilization advance, being the earliest of the date of issue of invoice or receipt of payment. The mobilization advance constitutes payment and consideration, despite appellant's contention that it is merely a transaction in money. The notification No. 66/2017-CT (Rate) is inapplicable as the supply pertains to services. Consequently, the appeal by M/s S.P. Singla Constructions P Ltd. was rejected.

View Source