New Guidelines for Time of Supply in Road Construction Services Under HAM for National Highway Projects Clarified.
Circulars
GST
The Circular provides clarity on time of supply for services in construction of roads and maintenance under the Hybrid Annuity Mode (HAM) model for National Highway Projects. It states that under the HAM model, where payments are staggered over the contract period, the time of supply is determined by the date of invoice issuance or payment receipt, whichever i
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