{"id":70706,"date":"2025-01-08T08:37:21","date_gmt":"2025-01-08T03:07:21","guid":{"rendered":""},"modified":"2025-01-08T08:37:21","modified_gmt":"2025-01-08T03:07:21","slug":"gst-time-of-supply-for-construction-services-mobilization-advances-count-as-payment-appeal-rejected","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70706","title":{"rendered":"GST Time of Supply for Construction Services: Mobilization Advances Count as Payment, Appeal Rejected."},"content":{"rendered":"<p>GST Time of Supply for Construction Services: Mobilization Advances Count as Payment, Appeal Rejected.<br \/>Case-Laws<br \/>GST<br \/>The AAAR held that for construction services, the time of supply for GST purposes is the date of receipt of mobilization advance, being the earliest of the date of issue of invoice or receipt of payment. The mobilization advance constitutes payment and consideration, despite appellant&#39;s contention that it is merely a transaction in money. The notification No. 66\/2017-CT (<\/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=84683\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The AAAR held that for construction services, the time of supply for GST purposes is the date of receipt of mobilization advance, being the earliest of the date of issue of invoice or receipt of payment. The mobilization ad<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70706","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70706","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=70706"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70706\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}