Jaiprakash Associates Limited ., In re
Date: September 29, 2023
Subject Matter
Time of supply of the work executed from September 2010 to June 2017 is the date on which payment for the same is received
Summary
The ruling involves a case where Jaiprakash Associates Limited sought clarification on the time of supply and issuance of tax invoices for work executed from September 2010 to June 2017. The work in question was the execution of tunnels as part of a…
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TELANGANA 1. M/s. Jaiprakash Associates Limited, 6-3-1099/1100/10, Park Homes, Rajbhavan Road, Somajiguda, Telangana, Hyderabad – 500082 (36AABCB1562A1ZC) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the…