https://www.taxtmi.com/caselaws?id=787103 Mobilisation advance under a contract is applied as consideration for supply and therefore taxable under GST; works contract payments qualify as supply of services and advances adjusted against running account bills constitute consideration. The time of supply for such advances is the date of receipt of payment unless a tax invoice for the advance is issued within the period permitted for issuance of invoices, in which case the time of supply is the earlier of invoice issuance or receipt of payment. Tax liability arises at that time accordingly. en-us Thu, 19 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787103 Mobilisation advance under a contract is applied as consideration for supply and therefore taxable under GST; works contract payments qualify as supply of services and advances adjusted against running account bills constitute consideration. The time of supply for such advances is the date of receipt of payment unless a tax invoice for the advance is issued within the period permitted for issuance of invoices, in which case the time of supply is the earlier of invoice issuance or receipt of payment. Tax liability arises at that time accordingly. Case-Laws GST Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787103