GST Treats Works Contracts as Services; Mobilisation Advances Before GST Are Exempt per Section 142(11)(b) of the Act.

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....‘Supply of Works Contract’ is deemed to be a service under GST. Under the pre-GST regime, service tax was leviable on the service portion of the Works Contract, which in the case at hand being original work, was levied on 40% of the value. - GST is not payable on the Mobilisation advance which has been received prior to GST implementation as per Section 142(11)(b) of the Act. - AAR....