AAR: ‘Mobilization Advance’ as on July 1, 2017 received towards ‘works contract’ service, liable to GST

West Bengal AAR holds that the applicant is deemed to have supplied works contract service to Kolkata Metro Rail Corporation Limited (KMRCL) on July 01, 2017 to the extent covered by the lump-sum that stood credited to its account on that date as mobilisation advance in terms of Section 13(2) of CGST Act, 2017; Notes that advance shall be recovered as adjustment towards payment due for the tax invoices that the Applicant shall issue after achieving successive contract milesto...