GST on Mobilization Advance received prior to implementation of GST

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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