Circular No. 221/15/2024-GST: Time of Supply for Road Construction and Maintenance under HAM Model

CIRCULAR NO. 221/15/2024-GST [F.NO. CBIC-20001/4/2024-GST],SECTION 13 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – TIME OF SUPPLY OF SERVICES – CLARIFICATION ON TIME OF SUPPLY IN RESPECT OF SUPPLY OF SERVICES OF CONSTRUCTION OF ROAD AND MAINTENANCE THEREOF OF NATIONAL HIGHWAY PROJECTS OF NATIONAL HIGHWAYS AUTHORITY OF INDIA (NHAI) IN HYBRID ANNUITY MODE (HAM) MODELCIRCULAR NO. 221/15/2024-GST [F.NO. CBIC-20001/4/2024-GST], DATED 26-6-2024Representations have been received from the trade and the field formations seeking clarification regarding the time of supply in...

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