Apco Arasavalli Expressway Private Limited Vs Assistant Commissioner ST and Others
Date: September 11, 2024
Subject Matter
GST on annuities (being Continuous supply of services) should be applied based on invoice issuance or payment receipt
Summary
In the case of **Apco Arasavalli Expressway (P.) Ltd. vs. Assistant Commissioner, State Tax**, the Honourable Andhra Pradesh High Court dealt with the issue of when GST liability arises regarding annuity payments under the Hybrid Annuity Model (HAM).…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner is engaged in the construction of roads, national highways etc. and is a registered dealer under the Andhra Pradesh Goods and Services Tax & Central Goods and Services Tax Acts (herein referred to as G.S.T. & C.G.S.T.) . As part of its activities, the petitioner had undertaken the construction and maintenance of Na…