https://www.taxtmi.com/forum/issue?id=113236 Service tax paid on a pre-GST mobilisation advance is governed by point-of-taxation rules and transitional mechanisms. For a pure mobilisation advance where services commence under GST, the contractor should use the transitional claim under section 142(11)(c) to account for or return the service tax collected/paid; the recipient must ensure refund or adjustment and reverse any pre-GST service tax credit accordingly. TRANS-1 does not apply to the cash component of mobilisation advances and transitional filing should follow the prescribed claim and adjustment process. en-us Fri, 22 Dec 2017 12:27:52 +0530 Thu, 23 Jan 2025 15:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113236 Service tax paid on a pre-GST mobilisation advance is governed by point-of-taxation rules and transitional mechanisms. For a pure mobilisation advance where services commence under GST, the contractor should use the transitional claim under section 142(11)(c) to account for or return the service tax collected/paid; the recipient must ensure refund or adjustment and reverse any pre-GST service tax credit accordingly. TRANS-1 does not apply to the cash component of mobilisation advances and transitional filing should follow the prescribed claim and adjustment process. Discussion-Forum GST Fri, 22 Dec 2017 12:27:52 +0530 https://www.taxtmi.com/forum/issue?id=113236