https://www.taxtmi.com/caselaws?id=387704 The Authority for Advance Ruling (AAR) determined that in cases involving continuous supply of services related to renting immovable properties, the Time of Supply (TOS) is either the date of issue of the invoice or the end of the specified period in the contract. This ruling applies uniformly across scenarios where the licensee does not pay, disputes the fee, or initiates legal disputes. The AAR emphasized adherence to invoicing rules and statutory requirements under the CGST Act, ensuring consistency in determining TOS for such services. Partial payments do not impact the TOS determination. en-us Thu, 26 Sep 2019 00:00:00 +0530 Sat, 18 Jan 2020 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387704 The Authority for Advance Ruling (AAR) determined that in cases involving continuous supply of services related to renting immovable properties, the Time of Supply (TOS) is either the date of issue of the invoice or the end of the specified period in the contract. This ruling applies uniformly across scenarios where the licensee does not pay, disputes the fee, or initiates legal disputes. The AAR emphasized adherence to invoicing rules and statutory requirements under the CGST Act, ensuring consistency in determining TOS for such services. Partial payments do not impact the TOS determination. Case-Laws GST Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387704