Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Projects of National Highways Authority of India (NHAI) in Hybrid Annuity Mode (HAM) model-reg.

Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Projects of National Highways Authority of India (NHAI) in Hybrid Annuity Mode (HAM) model-reg. https://www.taxtmi.com/circulars?id=71214 Time of supply for road construction and maintenance services in National Highways Authority of India national projects executed under the Hybrid Annuity Mode is clarified for purposes of the Delhi Goods and Services Tax Act, 2017. The corresponding central tax clarification applies mutatis mutandis in Delhi, with the measure being clarificatory in character. en-us Tue, 20 Aug 2024 00:00:00 +0530 Tue, 08 Sep 2026 17:55:35 +0530 TaxTMI RSS Generator Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Projects of National Highways Authority of India (NHAI) in Hybrid Annuity Mode (HAM) model-reg. https://www.taxtmi.com/circulars?id=71214 Time of supply for road construction and maintenance services in National Highways Authority of India national projects executed under the Hybrid Annuity Mode is clarified for purposes of the Delhi Goods and Services Tax Act, 2017. The corresponding central tax clarification applies mutatis mutandis in Delhi, with the measure being clarificatory in character. Circulars GST - States Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71214