Time of supply for discharge of GST in respect of Mobilization Advance

In re SP Singla Constructions Pvt. Ltd. (GST AAR Gujarat)  SPSC desires to obtain Advance Ruling on the question as to 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 services provided by it? Held: We note that SPSC does not contest the taxability on said Advance, but is before us for its deferment from date of its receipt to date of issue of invoice. We pass the Ruling based on Section 13(2) CGS...