Time of supply when license for renting of immovable property expires but licensee continues to be in Possession of property

In re Ms. Chennai Port Trust (GST AAR Tamilnadu)

i. In the scenario of the license for renting of immovable property has expired and not in force but the licensee continues to be in Possession and occupation of the immovable properties , in cases where there is a provision in contract for continued supply of service after expiry or termination of the contract, the Rent Claim Advice is issued by the applicant with the period prescribed in Section 31(5) and the Time of supply as determined by Section 13(2)(a), as the earliest

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