Whether the upfront payment made by the applicant to the State Government is in the nature of Deposit in terms of section 2(31) of the MP GST Act, 2017 or is in the nature of the advance paid, to determine the time of supply in terms of Section 13(3) of the MP GST Act, 2017?
States/UT
Order No. & Date
MP/AAR/15/2020 Dated 15.09.2020
Order date
15-09-20
Category
97(2) (c)
Year