https://www.taxtmi.com/caselaws?id=390361 The Tribunal upheld the WBAAR's ruling that the unadjusted mobilization advance was subject to GST liability as of 01.07.2017. The appellant's appeal against the Advance Ruling Order on GST taxation of the advance was dismissed, confirming that the advance constituted consideration for services provided under the contract with Kolkata Metro Rail Corporation. The Tribunal emphasized that the advance became taxable under the GST Act from the specified date, rejecting the appellant's arguments regarding transitional provisions and the nature of the advance. en-us Mon, 16 Dec 2019 00:00:00 +0530 Thu, 13 Mar 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390361 The Tribunal upheld the WBAAR's ruling that the unadjusted mobilization advance was subject to GST liability as of 01.07.2017. The appellant's appeal against the Advance Ruling Order on GST taxation of the advance was dismissed, confirming that the advance constituted consideration for services provided under the contract with Kolkata Metro Rail Corporation. The Tribunal emphasized that the advance became taxable under the GST Act from the specified date, rejecting the appellant's arguments regarding transitional provisions and the nature of the advance. Case-Laws GST Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390361