AAR: No GST on 'Mobilization Advance' for construction service received prior to GST implementation

Tamil Nadu AAR holds that "GST is not payable on the Mobilization advance which has been received prior to GST implementation as per said Section 142(11)(b)"; Further, holds that transitional provisions stipulated u/s 142(11)(c) of CGST Act, 2017 shall not be applicable for remaining unadjusted instalments of “Mobilization Advance” which transitioned into GST regime and are to be adjusted/deducted by the applicant post GST implementation; Notes that said advance was ...