https://www.taxtmi.com/article/detailed?id=7838 Determination of the time of supply for construction services under a JDA was uncertain because builders do not issue invoices or receive payment from landowners and landowner recognition of units is indeterminate. A tax notification clarified that the time of supply arises when the builder transfers possession or the right in the constructed property to the person supplying development rights by execution of a conveyance deed or similar instrument, aligning the GST rule with prior practice and resolving the supplier's timing uncertainty. en-us Tue, 30 Jan 2018 08:25:46 +0530 Tue, 30 Jan 2018 08:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7838 Determination of the time of supply for construction services under a JDA was uncertain because builders do not issue invoices or receive payment from landowners and landowner recognition of units is indeterminate. A tax notification clarified that the time of supply arises when the builder transfers possession or the right in the constructed property to the person supplying development rights by execution of a conveyance deed or similar instrument, aligning the GST rule with prior practice and resolving the supplier's timing uncertainty. Articles Goods and Services Tax - GST Tue, 30 Jan 2018 08:25:46 +0530 https://www.taxtmi.com/article/detailed?id=7838