Lability to pay GST on initial & interim advance

In re Engineer Private Limited (AAR GST Telangana) Whether the applicant is required to pay GST on ‘initial advance’ of 5% and ‘interim’” advance of 7.5% on Ex works value of goods supplied under ‘First Contract Agreement’ dated 9th February, 2022 with M/s. Singareni Collieries Company Limited? The applicant is eligible for the benefit of Notification No.66/2017 Central Tax, dated 15th November, 2017 as discussed supra and accordingly the tax liability on sale of goods, as per First Contract, will arise as specified in clause (a) of sub-section (2) of sect...