https://www.taxtmi.com/caselaws?id=404438 The appellate authority upheld the lower authority's decision that Section 142(11)(c) of the CGST/TNGST Act 2017 does not apply to Mobilization Advance transitioned into GST due to the absence of VAT payment. No consensus was reached on the liability to pay GST on the transitioned Mobilization Advance, resulting in no advance ruling. The eligibility to avail Input Tax Credit on Service Tax paid during the Pre-GST period was not addressed as it falls outside the scope of advance ruling. en-us Mon, 25 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404438 The appellate authority upheld the lower authority's decision that Section 142(11)(c) of the CGST/TNGST Act 2017 does not apply to Mobilization Advance transitioned into GST due to the absence of VAT payment. No consensus was reached on the liability to pay GST on the transitioned Mobilization Advance, resulting in no advance ruling. The eligibility to avail Input Tax Credit on Service Tax paid during the Pre-GST period was not addressed as it falls outside the scope of advance ruling. Case-Laws GST Mon, 25 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404438