https://www.taxtmi.com/caselaws?id=393151 The AAR, Tamil Nadu ruled that GST is not payable on mobilization advance received before GST implementation. The applicant received advance against works contract services and paid service tax on 40% of the value under pre-GST regime. The AAR held that transitional provisions under Section 142(11)(c) were not applicable since no VAT was paid on the material component of the advance. The supply was deemed completed prior to GST implementation date to the extent covered by the mobilization advance. GST liability would arise only on supplies made post-GST implementation without deducting the pre-GST advance portion. en-us Fri, 31 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393151 The AAR, Tamil Nadu ruled that GST is not payable on mobilization advance received before GST implementation. The applicant received advance against works contract services and paid service tax on 40% of the value under pre-GST regime. The AAR held that transitional provisions under Section 142(11)(c) were not applicable since no VAT was paid on the material component of the advance. The supply was deemed completed prior to GST implementation date to the extent covered by the mobilization advance. GST liability would arise only on supplies made post-GST implementation without deducting the pre-GST advance portion. Case-Laws GST Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393151