S P Singla Constructions P. Ltd ., In re
Date: December 29, 2024
Subject Matter
Mobilization Advance for EPC projects is taxable and the time of supply is the date of receipt of the said advance. AAR ruling upheld.
Summary
The case involves an appeal by M/s. S P Singla Constructions Pvt. Ltd. against the Gujarat Authority for Advance Ruling (GAAR) regarding the timing of supply and GST liability related to a mobilization advance received by the appellant for engineerin…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, GUJARAT At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the `CGST Act, 2017′ and the CGST Act, 2017′) arc pan materia and have the same provisions in like matter and differ from each o…