https://www.taxtmi.com/caselaws?id=405474 The appellate authority upheld the ruling that funds received for "Deposit Work" are classified as "Advance Payments," with the "Time of Supply" being the date of receipt of funds, and the "Value of Supply" determined as the amount of advance received. This decision affirmed the interpretation of relevant provisions under the CGST Act, 2017, and upheld the ruling of the Authority for Advance Ruling, Uttar Pradesh. en-us Mon, 29 Jun 2020 00:00:00 +0530 Mon, 24 Mar 2025 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405474 The appellate authority upheld the ruling that funds received for "Deposit Work" are classified as "Advance Payments," with the "Time of Supply" being the date of receipt of funds, and the "Value of Supply" determined as the amount of advance received. This decision affirmed the interpretation of relevant provisions under the CGST Act, 2017, and upheld the ruling of the Authority for Advance Ruling, Uttar Pradesh. Case-Laws GST Mon, 29 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405474