Time of Supply for Work Executed: September 2010 – June 2017

In re Jaiprakash Associates Limited (GST AAR Telangana) In the case of Jaiprakash Associates Limited, the applicant sought clarification on the time of supply and issuance of tax invoices for work executed from September 2010 to June 2017. The work in question involved the execution of tunnels as part of a government contract. Here are the key points from the ruling: Background: Jaiprakash Associates Limited was awarded a government contract by the Irrigation and CAD Department of the Government of Andhra Pradesh. The contract involved the execution of tunnels, including the use of Tunnel Bori...