Date of allotment of mines is time of supply under GST for Upfront payment By Anand Gupta TaxGuru

Date of allotment of mines is time of supply under GST for Upfront payment In re Essel Mining and Industries Ltd. (GST AAR Madhya Pradesh) Upfront payment made to the state Government is in the nature of advance from the date Of allotment of mines on lease to the applicant for the purpose of determining the time of supply under GST Law as per the Section 13(3) of MP […]

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