https://www.taxtmi.com/circulars?id=69525 HAM concession agreements are single continuous supplies covering construction and O&M; time of supply is the invoice date or receipt of payment, whichever is earlier, where the invoice is issued on or before the contract specified due date/event; if invoice is not issued timely, time of supply is the date of provision of service or receipt of payment, whichever is earlier. Interest components in installments/annuities are includible in the taxable value under section 15(2)(d). en-us Sun, 07 Jul 2024 00:00:00 +0530 Sat, 21 Mar 2026 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69525 HAM concession agreements are single continuous supplies covering construction and O&M; time of supply is the invoice date or receipt of payment, whichever is earlier, where the invoice is issued on or before the contract specified due date/event; if invoice is not issued timely, time of supply is the date of provision of service or receipt of payment, whichever is earlier. Interest components in installments/annuities are includible in the taxable value under section 15(2)(d). Circulars GST - States Sun, 07 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69525