https://www.taxtmi.com/highlights?id=52194 ‘Supply of Works Contract’ is deemed to be a service under GST. Under the pre-GST regime, service tax was leviable on the service portion of the Works Contract, which in the case at hand being original work, was levied on 40% of the value. - GST is not payable on the Mobilisation advance which has been received prior to GST implementation as per Section 142(11)(b) of the Act. - AAR en-us Fri, 06 Mar 2020 14:47:50 +0530 Fri, 06 Mar 2020 14:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52194 ‘Supply of Works Contract’ is deemed to be a service under GST. Under the pre-GST regime, service tax was leviable on the service portion of the Works Contract, which in the case at hand being original work, was levied on 40% of the value. - GST is not payable on the Mobilisation advance which has been received prior to GST implementation as per Section 142(11)(b) of the Act. - AAR Highlights GST Fri, 06 Mar 2020 14:47:50 +0530 https://www.taxtmi.com/highlights?id=52194