https://www.taxtmi.com/caselaws?id=420108 The AAR Gujarat ruled that mobilization advances received by a contractor for construction services are subject to GST at the time of receipt, not upon invoice issuance. The Authority rejected the contractor's argument to defer tax payment until invoicing, emphasizing that Section 13(2) of CGST Act clearly establishes time of supply as the date of advance receipt. The ruling was supported by evidence that TDS was deducted under Section 51 CGST Act, indicating the advance was against agreed supply value rather than a mere deposit. All three advances were deemed taxable upon receipt. en-us Mon, 07 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420108 The AAR Gujarat ruled that mobilization advances received by a contractor for construction services are subject to GST at the time of receipt, not upon invoice issuance. The Authority rejected the contractor's argument to defer tax payment until invoicing, emphasizing that Section 13(2) of CGST Act clearly establishes time of supply as the date of advance receipt. The ruling was supported by evidence that TDS was deducted under Section 51 CGST Act, indicating the advance was against agreed supply value rather than a mere deposit. All three advances were deemed taxable upon receipt. Case-Laws GST Mon, 07 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420108