TaxTMI 
TaxTMI 
Advance received on supply of goods in not te be taxed under GST, this notification comes under CGST Act only.
Why this is not come under IGST Act?
Advance on supply of goods
22 Nov 2017 
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GST advance payment treatment: advances for goods not taxable, while advances for services and composition dealers are taxable.
Advance receipts for supply of goods are not subject to GST at receipt, while advances for services are taxable; composition dealers must still account for GST on advances. The CGST Act provisions, including time and value of supply, invoicing and payment obligations, apply mutatis mutandis to IGST under the IGST Act, requiring consistent treatment of advances under the CGST framework extended to integrated tax. (AI Summary)
Advance receipts for supply of goods are not subject to GST at receipt, while advances for services are taxable; composition dealers must still account for GST on advances. The CGST Act provisions, including time and value of supply, invoicing and payment obligations, apply mutatis mutandis to IGST under the IGST Act, requiring consistent treatment of advances under the CGST framework extended to integrated tax. (AI Summary)