Key Highlights of Circular No. 221/15/2024-GST

2025-03-04 05:59:20 02March

02March

Key Highlights of Circular No. 221/15/2024-GST

<p>The <strong>Government of India</strong>, through <strong>Circular No. 221/15/2024-GST</strong>, issued on <strong>June 26, 2024</strong>, has clarified the <strong>time of supply for GST liability on construction and maintenance services</strong> for <strong>National Highway Projects under the Hybrid Annuity Mode (HAM)</strong>. This circular ensures <strong>uniformity in tax compliance</strong> for concessionaires working under NHAI contracts.</p><hr><h3><strong>1. Background of the Issue</strong></h3><ul><li>Under the <strong>Hybrid Annuity Model (HAM)</strong>, private concessionaires undertake <strong>construction, operation, and maintenance (O&M)</strong> of highways over <strong>15-17 years</strong>.</li><li>Payments are <strong>partially made upfront</strong> during the construction phase, with the remaining payments <strong>spread over time as annuities</strong>.</li><li><strong>Industry concerns:</strong> When should GST be paid on these <strong>deferred payments and annuities</strong>?</li></ul><hr><h3><strong>2. Clarification on Time of Supply</strong></h3><ul><li><strong>HAM contracts are considered as a single contract</strong> (construction + O&M), and the <strong>entire contract falls under "continuous supply of services"</strong> under <strong>Section 2(33) of the CGST Act</strong>.</li><li><strong>Time of supply is determined as follows:</strong><ol><li>If an <strong>invoice is issued on time</strong>, GST is payable on the <strong>invoice date</strong> or <strong>payment date</strong>, whichever is earlier.</li><li>If an <strong>invoice is NOT issued on time</strong>, GST is payable on the <strong>service provision date</strong> or <strong>payment date</strong>, whichever is earlier.</li><li>The <strong>due date of annuity payments</strong> is treated as the <strong>date of provision of service</strong> for tax purposes.</li></ol></li></ul><hr><h3><strong>3. GST on Interest Component in Annuities</strong></h3><ul><li>The <strong>installments/annuities paid by NHAI to concessionaires include interest</strong>.</li><li><strong>As per Section 15(2)(d) of the CGST Act</strong>, this <strong>interest component is also taxable</strong> and must be <strong>included in the GST valuation</strong>.</li></ul><hr><h3><strong>4. Implications for Concessionaires</strong></h3><ul><li><strong>GST is due periodically</strong> as per the contract milestones.</li><li><strong>Interest on annuity payments is taxable</strong>, increasing the total tax liability.</li><li><strong>Businesses must ensure timely invoicing</strong> to avoid tax complications.</li><li><strong>NHAI and concessionaires must align payment structures with GST compliance</strong>.<a href="https://cms.plasament.com/storage/nisha/circular-no-221-15-2024.pdf">circular-no-221-15-2024</a><br> </li></ul>

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Key Highlights of Circular No. 219/13/2024-GST
2025-03-04 05:51:09
Key Highlights of Circular No. 220/14/2024-GST
2025-03-04 05:54:34
Key Highlights of Circular No. 231/25/2024-GST
2025-03-04 05:54:59
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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