Time and value of supply - levy of GST - mobilisation advance - ...
GST Act: Mobilisation Advances as Consideration Impact Supply Timing and Value, Regardless of Earnest Money Status.
August 27, 2019
Case Laws GST AAR
Time and value of supply - levy of GST - mobilisation advance - ‘consideration’ under the GST Act has a wider scope and includes deposits if applied as consideration. In that context, whether the mobilisation advance is earnest money or not is of little relevance.
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