https://www.taxtmi.com/highlights?id=84683 The AAAR held that for construction services, the time of supply for GST purposes is the date of receipt of mobilization advance, being the earliest of the date of issue of invoice or receipt of payment. The mobilization advance constitutes payment and consideration, despite appellant's contention that it is merely a transaction in money. The notification No. 66/2017-CT (Rate) is inapplicable as the supply pertains to services. Consequently, the appeal by M/s S.P. Singla Constructions P Ltd. was rejected. en-us Wed, 08 Jan 2025 08:37:21 +0530 Wed, 08 Jan 2025 08:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84683 The AAAR held that for construction services, the time of supply for GST purposes is the date of receipt of mobilization advance, being the earliest of the date of issue of invoice or receipt of payment. The mobilization advance constitutes payment and consideration, despite appellant's contention that it is merely a transaction in money. The notification No. 66/2017-CT (Rate) is inapplicable as the supply pertains to services. Consequently, the appeal by M/s S.P. Singla Constructions P Ltd. was rejected. Highlights GST Wed, 08 Jan 2025 08:37:21 +0530 https://www.taxtmi.com/highlights?id=84683