Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI)in Hybrid Annuity Mode (HAM) model
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Time of supply clarification for road construction and maintenance services under the Hybrid Annuity Mode framework Clarification on time of supply for construction and maintenance services in National Highway projects under the Hybrid Annuity Mode provides a uniform implementation framework. Officers are directed to follow the guidance issued by the Central Board of Indirect Taxes and Customs through Circular No. 221/15/2024-GST dated 26 June 2024 for consistent application of the tax provisions across the State under the State GST law.
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Time of supply clarification for road construction and maintenance services under the Hybrid Annuity Mode framework
Clarification on time of supply for construction and maintenance services in National Highway projects under the Hybrid Annuity Mode provides a uniform implementation framework. Officers are directed to follow the guidance issued by the Central Board of Indirect Taxes and Customs through Circular No. 221/15/2024-GST dated 26 June 2024 for consistent application of the tax provisions across the State under the State GST law.
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