GST Time of Supply of Services for Road Projects in HAM Model Challenged: Madras HC Orders to reconsider Matter as per Circular 229/2024 [Read Order]

In a GST Time of Supply dispute over the HAM contract and EPC Contract were challenged, Madras HC ordered reconsideration in the light of Circular No. 224/2024.
By Kavi Priya - On August 2, 2024 5:04 pm - 2 mins read
madras HC - Madras High Court - GST - Supply of Services - HAM Model - Goods and Services Tax - petitioner - taxscan

The Madras High Court directed the reconsideration of the matter involving the time of supply for road constructions in HAM model in light of GST ( Goods and Services Tax ) Circular No.221/2024. The court set aside the impugned order sent to the petitioner. The Petitioner-assessee, DBL Villuppuram Highways Limited, a roadway construction company, was…

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