Uttar Pradesh Avas Evam Vikas Parishad ., In re
Date: December 13, 2019
Subject Matter
Time of supply in case of ‘Deposit Works’ being executed by the applicant would be the time of receipt of funds from the client
Summary
i. What is the time of supply in case of ‘Deposit Works’ being executed by the applicant- whether it is the time of receipt of funds from the client government department or the time when expenditure incurred towards execution of the work…
1) M/s Uttar Pradesh Avas Evam Vikas Parishad, 104 Mahatma Gandhi Marg, Lucknow, Uttar Pradesh – 226001 (here in after called the applicant) is a registered assessee under GST having GSTN: 09AAAJU0103AFZF. 2) The applicant is a Board constituted under Uttar Pradesh Avas Evam Vikas Parishad Adhiniyam, 1965 and entrusted with the work to execute housing and improvement schemes in the State, wh…