Mobilization Advance for EPC Contracts Taxable on Receipt: Gujarat AAAR

In re S P Singla Constructions P. Ltd. (GST AAAR Gujarat) The Gujarat Appellate Authority for Advance Ruling (AAAR), in the case of S P Singla Constructions P. Ltd., deliberated on the taxability of mobilization advances under the GST framework. The core issue was determining the time of supply for GST purposes concerning mobilization advances received by the appellant for constructing a four-lane signature bridge under an Engineering, Procurement, and Construction (EPC) agreement. The AAAR upheld the Gujarat Advance Ruling Authority’s (GAAR) decision that the mobilization advance is tax...