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.

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Full Text of the Document

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.... DEPARTMENT OF TRADE & TAXES VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110002 (POLICY BRANCH) No. F.3(563)/GST/Policy/2024/1993-1802 Dated: 20/08/2024 Circular No. 15/2024- GST of State Tax (Ref. Circular No. 221/15/2024 GST of Central Tax) Sub :- Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Project....