Case Law Details
Case Name : In re Shapoorji Pallonji and Company Pvt. Ltd. (GST AAR Tamilnadu)
Related Assessment Year :
Courts :
AAR Tamilnadu Advance Rulings
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In re Shapoorji Pallonji and Company Pvt. Ltd. (GST AAR Tamilnadu)
1. Whether the Transitional Provisions under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST Act, 2017 is correctly applicable for the remaining installments of “Mobilization Advance’, which transitioned into the GST regime and to be adjusted/deducted by the applicant post the implementation of GST (i.e. Post July 1, 2017)?
The Transitional Provisions under Section 142(11)(c ) is not applicable
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