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Case Law Details

Case Name : In re Siemens Ltd (GST AAR West Bangal)
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In re Siemens Ltd (GST AAR West Bangal)

Whether mobilization advance for works contract is supply on the date on which it stands credited on the supplier’s account?

After the GST comes into force, the works contract is no longer divisible into a contract for the supply of goods and a service contract. It is a service contract and the entire unadjusted mobilisation advance as on 01/07/2017, according to the Contract, applies towards payment of consideration for the wo

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