Uttar Pradesh Avas Evam Vikas Parishad ., In re
Date: June 29, 2020
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. AAR ruling upheld.
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…
The present appeal has been filed under Section 100 of the Central Goods and Service Tax Act and Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as “the CGST Act and UPGST Act”) by M/s. Uttar Pradesh Avas Evam Vikas Parishad, Global Construction and Consultancy Cell, UP Avas Evam Vikas Parishad, Neelgiri Complex, Indira Nagar, Lucknow (hereinafter referred to as…