https://www.taxtmi.com/caselaws?id=365299 The SC ruled that the Contract Management System (CMS) constitutes a continuous supply of services under GST Act. The service involves monitoring and managing refractories in metal production, with invoicing based on hot metal tonnage. The time of supply is determined by invoice date, and the service does not involve transferring ownership of refractories but focuses on process management and quality control. en-us Fri, 20 Jul 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365299 The SC ruled that the Contract Management System (CMS) constitutes a continuous supply of services under GST Act. The service involves monitoring and managing refractories in metal production, with invoicing based on hot metal tonnage. The time of supply is determined by invoice date, and the service does not involve transferring ownership of refractories but focuses on process management and quality control. Case-Laws GST Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365299