{"id":69736,"date":"2024-08-02T15:10:09","date_gmt":"2024-08-02T09:40:09","guid":{"rendered":""},"modified":"2024-08-02T15:10:09","modified_gmt":"2024-08-02T09:40:09","slug":"hybrid-annuity-mode-unified-contracts-for-highway-construction-maintenance-and-continuous-service-payments","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69736","title":{"rendered":"Hybrid Annuity Mode: Unified Contracts for Highway Construction, Maintenance, and Continuous Service Payments."},"content":{"rendered":"<p>Hybrid Annuity Mode: Unified Contracts for Highway Construction, Maintenance, and Continuous Service Payments.<br \/>Circulars<br \/>GST &#8211; States<br \/>Under Hybrid Annuity Mode (HAM) for National Highway Projects, concessionaire constructs new road and provides Operation &#038; Maintenance over 15-17 years with payment staggered over years. HAM contract is single contract for construction and O&#038;M, cannot be split into separate contracts. Payment is continuous supply of services u\/s 2(33). Time of supply is d<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=80052\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hybrid Annuity Mode: Unified Contracts for Highway Construction, Maintenance, and Continuous Service Payments.CircularsGST &#8211; StatesUnder Hybrid Annuity Mode (HAM) for National Highway Projects, concessionaire constructs new road and provides Operation &#038; Maintenance over 15-17 years with payment staggered over years. HAM contract is single contract for construction and O&#038;M, cannot be split into separate contracts. &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69736\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Hybrid Annuity Mode: Unified Contracts for Highway Construction, Maintenance, and Continuous Service Payments.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69736","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69736","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69736"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69736\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69736"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69736"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69736"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}