SP Singla Constructions Pvt. Ltd ., In re
Date: March 7, 2022
Subject Matter
Time of supply in respect of Mobilization Advance is the date of receipt of said advance
Summary
Q. What is the time of supply for the purpose of discharge of GST under the CGST Act, 2017 and SGST Act, 2017 in respect of Mobilization Advance ( hereinafter referred to as ‘said advance’ for the sake of brevity) received by it for construction serv…
M/s SP Singla Constructions Pvt. Ltd., hereinafter referred to as SPSC for the sake of brevity, submits that it is engaged in the business for construction SPSC of bridges and other projects for Government of India as well as State Governments and the undertaking of these Governments. 2. SPSC has submitted that as all the Engineering, Procurement and Construction Contract (EPC contracts) are gener…