https://www.taxtmi.com/article/detailed?id=15979 Classification as a continuous supply of services requires four cumulative conditions: continuous or recurrent provision of services; existence of a contract; contract duration exceeding three months; and periodic payment obligations. These criteria distinguish services from goods by prioritising contract design and payment rhythm over mere invoicing frequency. Where satisfied, special invoicing rules align GST invoicing with contractual payment schedules and determine the time of supply; failure to comply can accelerate tax liability to the earlier of provision of service or receipt of payment and expose the supplier to interest and disputes. en-us Sat, 07 Mar 2026 08:40:48 +0530 Sat, 07 Mar 2026 08:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15979 Classification as a continuous supply of services requires four cumulative conditions: continuous or recurrent provision of services; existence of a contract; contract duration exceeding three months; and periodic payment obligations. These criteria distinguish services from goods by prioritising contract design and payment rhythm over mere invoicing frequency. Where satisfied, special invoicing rules align GST invoicing with contractual payment schedules and determine the time of supply; failure to comply can accelerate tax liability to the earlier of provision of service or receipt of payment and expose the supplier to interest and disputes. Articles Goods and Services Tax - GST Sat, 07 Mar 2026 08:40:48 +0530 https://www.taxtmi.com/article/detailed?id=15979