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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Time and value of supply - levy of GST - mobilisation advance - ...

GST

August 27, 2019

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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