Case Law Details
Case Name : In re Navalt Solar & Electric Boats Private Limited (GST AAR Kerala)
Related Assessment Year :
Courts :
AAR Kerala Advance Rulings
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In re Navalt Solar & Electric Boats Private Limited (GST AAR Kerala)
The applicant, Navalt Solar & Electric Boats Private Limited, is engaged in manufacturing, supplying, and servicing solar and electric boats designed to meet customer specifications. Payments for the boats are received in multiple stages—an initial advance, further payments during construction, and a final payment at the time of delivery. The applicant currently records advances as receipts and recognizes “unbilled revenue” in line with accounting standards but issues tax invoices only upon delivery
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THANKS FOR THE VALUABLE INFORMATION. MAY GOD BLESS YOU Sir.