https://www.taxtmi.com/caselaws?id=384964 An unadjusted mobilisation advance received for a works contract was treated as taxable consideration once applied to the supply, so the balance outstanding on 01/07/2017 attracted GST. For later invoices, valuation had to be under section 15 on the net amount after setting off the advance already taxed, because charging GST on the full gross invoice value would cause double taxation. The ruling therefore confirmed taxability of the advance when credited and required subsequent billing to exclude the portion already brought to tax, leaving GST payable only on the remaining value. en-us Mon, 19 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384964 An unadjusted mobilisation advance received for a works contract was treated as taxable consideration once applied to the supply, so the balance outstanding on 01/07/2017 attracted GST. For later invoices, valuation had to be under section 15 on the net amount after setting off the advance already taxed, because charging GST on the full gross invoice value would cause double taxation. The ruling therefore confirmed taxability of the advance when credited and required subsequent billing to exclude the portion already brought to tax, leaving GST payable only on the remaining value. Case-Laws GST Mon, 19 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384964