https://www.taxtmi.com/forum/issue?id=113261 Point of taxation determines tax liability: the date the advance is realized or debited controls whether GST or prior service tax applies. Completion percentage of construction is irrelevant; when a cheque is encashed or payment debited after the GST commencement, GST applies to the amounts received, treating the transaction as continuous supply and following the timing rules for advances. en-us Sat, 30 Dec 2017 12:19:56 +0530 Thu, 23 Jan 2025 15:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113261 Point of taxation determines tax liability: the date the advance is realized or debited controls whether GST or prior service tax applies. Completion percentage of construction is irrelevant; when a cheque is encashed or payment debited after the GST commencement, GST applies to the amounts received, treating the transaction as continuous supply and following the timing rules for advances. Discussion-Forum GST Sat, 30 Dec 2017 12:19:56 +0530 https://www.taxtmi.com/forum/issue?id=113261