https://www.taxtmi.com/caselaws?id=387720 The AAR-TN ruled on time of supply for continuous rental services of immovable property. For leases exceeding three months, rental constitutes continuous supply of services under Section 2(33). When contracts contain provisions for continued supply after expiry, invoices must be issued per Section 31(5) with time of supply determined under Section 13(2)(a) as earliest of invoice date or payment receipt. Without such provisions, no contract exists but supply continues, requiring invoices within thirty days under Rule 47. If issued timely, time of supply follows Section 13(2)(a); if delayed beyond thirty days, Section 13(2)(b) applies using service provision date or payment receipt, whichever is earlier. en-us Thu, 26 Sep 2019 00:00:00 +0530 Wed, 12 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387720 The AAR-TN ruled on time of supply for continuous rental services of immovable property. For leases exceeding three months, rental constitutes continuous supply of services under Section 2(33). When contracts contain provisions for continued supply after expiry, invoices must be issued per Section 31(5) with time of supply determined under Section 13(2)(a) as earliest of invoice date or payment receipt. Without such provisions, no contract exists but supply continues, requiring invoices within thirty days under Rule 47. If issued timely, time of supply follows Section 13(2)(a); if delayed beyond thirty days, Section 13(2)(b) applies using service provision date or payment receipt, whichever is earlier. Case-Laws GST Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387720