https://www.taxtmi.com/forum/issue?id=118841 Dispute over applicable GST rate for a municipal drinking-water pipeline works contract: tax authorities assert the higher pre-amendment rate applies to invoices issued before an amending notification; the contractor invokes AAR precedents that an amendment without an explicit effective date takes effect from its publication, the invoice-timing Time of Supply rule, composite works contract classification, and transitional provisions preserving pre-GST tax treatment as operative defences. en-us Thu, 02 Nov 2023 13:14:07 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118841 Dispute over applicable GST rate for a municipal drinking-water pipeline works contract: tax authorities assert the higher pre-amendment rate applies to invoices issued before an amending notification; the contractor invokes AAR precedents that an amendment without an explicit effective date takes effect from its publication, the invoice-timing Time of Supply rule, composite works contract classification, and transitional provisions preserving pre-GST tax treatment as operative defences. Discussion-Forum GST Thu, 02 Nov 2023 13:14:07 +0530 https://www.taxtmi.com/forum/issue?id=118841