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of <h1>Clarification on Time of Supply for NHAI Highway Projects Under HAM: Invoices or Payments Determine Timing.</h1> The circular provides clarification on the time of supply for services related to the construction and maintenance of national highway projects under the Hybrid Annuity Model (HAM) by the National Highways Authority of India (NHAI). It states that under the West Bengal Goods and Services Tax Act, the time of supply is determined by the issuance of an invoice or receipt of payment, whichever occurs first. If invoices are not timely issued, the time of supply defaults to the provision of service or receipt of payment. Additionally, interest components in annuity payments are included in the taxable value.
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