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Date of allotment of mines is time of supply under GST for Upfront payment
Case Law Details
- Case Name
- In re Essel Mining and Industries Ltd. (GST AAR Madhya Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Madhya Pradesh, Advance Rulings
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In re Essel Mining and Industries Ltd. (GST AAR Madhya Pradesh)
Upfront payment made to the state Government is in the nature of advance from the date Of allotment of mines on lease to the applicant for the purpose of determining the time of supply under GST Law as per the Section 13(3) of MP GST Act, 2017 and hence applicant is liable to pay service tax from the date of allotment of mines on lease by the government as the upfront payment made by the Applicant to state Government is an advance
FULL TEXT OF ORDER OF THE AUTHORITY OF ADVANCE RULING, MADHYA PRADESH
1. M/s Essel Mining and Industr...
