https://www.taxtmi.com/circulars?id=67762 Clarifies that HAM concession contracts are a single continuous supply covering construction and O&M; if invoices are issued on or before the contractually specified date or event completion date, the time of supply is the invoice date or receipt of payment, whichever is earlier. If invoices are not issued by that date, time of supply is the date of provision of service (deemed as contractual due date) or receipt of payment, whichever is earlier. Interest components in installments/annuities are includible in taxable value. en-us Tue, 30 Jul 2024 00:00:00 +0530 Wed, 28 Aug 2024 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67762 Clarifies that HAM concession contracts are a single continuous supply covering construction and O&M; if invoices are issued on or before the contractually specified date or event completion date, the time of supply is the invoice date or receipt of payment, whichever is earlier. If invoices are not issued by that date, time of supply is the date of provision of service (deemed as contractual due date) or receipt of payment, whichever is earlier. Interest components in installments/annuities are includible in taxable value. Circulars GST - States Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67762