Unadjusted Mobilization Advance in Works Contract Taxable Under GST from July 1, 2017.

Valuation - works contract - lump-sum amount stood credited to its account on that date as mobilisation advance - whether the unadjusted part of the advance received by the appellant can be considered for taxation under the GST Act on 01.07.2017 itself. - Held Yes .....

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