Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy
Contact Info
Unit 266, 267 & 268, Tower B1, Spaze Itech Park Sohna Road Gurugram, Haryana 122018 connect@complinity.com +91 8181 900 600
Follow Us

A Multi-Concept Theme for Digital Agencies and Startups

8181 900 600 Request a Demo Login
logo dark logo light logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Contact Sales
logo dark logo light logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Contact Sales
Mobile Logo
  • Products
    • Compliance Management Software
    • Contract Management Software
    • Secretarial Compliance Software
    • Litigation Management Software
    • Audit Management Software
    • Internal Financial Control Software
    • Enterprise Risk Management Software
  • Pricing
  • Industries
    • Pharmaceutical
    • Hospitality
    • BFSI
    • Manufacturing
    • NBFC
    • Renewable Energy
    • Agriculture
    • ITeS
    • Real Estate
    • Automobile
  • Legal Updates
  • Blogs
  • Videos
  • Downloads
  • Careers
Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI)in Hybrid Annuity Mode (HAM) model

26-Jun-2024 | Circular No.-221/15/2024-GST

Ministry of Finance has issued clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India (NHAI)in Hybrid Annuity Mode (HAM) model. By virtue of this notification, it is clarified that the tax liability on the concessionaire under the HAM contract, including on the construction portion, would arise at the time of issuance of invoice, or receipt of payments, whichever is earlier, if the invoice is issued on or before the specified date or the date of completion of the event specified in the contract, as applicable. If invoices are not issued on or before the specified date or the date of completion of the event specified in the contract, tax liability would arise on the date of provision of the said service (i.e., the due date of payment as per the contract), or the date of receipt of the payment, whichever is earlier. It is also clarified that as the installments/annuity payable by NHAI to the concessionaire also includes some interest component, the amount of such interest shall also be includible in the taxable value for the purpose of payment of tax on the said annuity/installment in view of the provisions of section 15(2)(d) of the CGST Act.

Upgrade to paid version to access the Notification, Circular & Rules along with the checklist

Get Legal Updates in your email

Request a Demo

Recent Posts in Corporate Laws

Corporate Laws

IFSCA issues Master Circular for recognised Stock Exchanges and recognised Clearing Corporations

05-Jun-2026 | IFSCA/CMD/MIIT/MCSECC/2026-27

IFSCA has issued Master Circular for recognised Stock Exchanges and recognised Clearing Corporations Key highlights of this circular are: 1

Read More
Corporate Laws

RBI issues circular regarding Investments by Foreign Portfolio Investors in Government Securities

05-Jun-2026 | RBI/2026-27/97

RBI has issued circular regarding Investments by Foreign Portfolio Investors in Government Securities Key highlights of this circular are:

Read More
Corporate Laws

CERSAI issues notification regarding CKYCRR 2.0 API integration & Reporting entity onboarding guide

05-Jun-2026 | CKYC/NOTIF/2026/01

CERSAI has issued notification regarding CKYCRR 2.0 API integration & Reporting entity onboarding guide Through this notification, 2.0 vers

Read More
Corporate Laws

FEMA issues Foreign Exchange Management (Export of Goods and Services) (First Amendment) Regulations, 2026

05-Jun-2026 | Notification No. FEMA 23(R)/(8)/2026-RB

FEMA has issued Foreign Exchange Management (Export of Goods and Services) (First Amendment) Regulations, 2026 Through this notification, u

Read More

Recent Posts

Corporate Laws

IFSCA issues Master Circular for recognised Stock Exchanges and recognised Clearing Corporations

05-Jun-2026 | IFSCA/CMD/MIIT/MCSECC/2026-27

IFSCA has issued Master Circular for recognised Stock Exchanges and recognised Clearing Corporations Key highlights of this circular are: 1

Read More
Corporate Laws

RBI issues circular regarding Investments by Foreign Portfolio Investors in Government Securities

05-Jun-2026 | RBI/2026-27/97

RBI has issued circular regarding Investments by Foreign Portfolio Investors in Government Securities Key highlights of this circular are:

Read More
Corporate Laws

CERSAI issues notification regarding CKYCRR 2.0 API integration & Reporting entity onboarding guide

05-Jun-2026 | CKYC/NOTIF/2026/01

CERSAI has issued notification regarding CKYCRR 2.0 API integration & Reporting entity onboarding guide Through this notification, 2.0 vers

Read More
Corporate Laws

FEMA issues Foreign Exchange Management (Export of Goods and Services) (First Amendment) Regulations, 2026

05-Jun-2026 | Notification No. FEMA 23(R)/(8)/2026-RB

FEMA has issued Foreign Exchange Management (Export of Goods and Services) (First Amendment) Regulations, 2026 Through this notification, u

Read More
Request a Demo

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy

Complinity Logo Transparent

Complinity is a comprehensive cloud-based Compliance Management Software that helps track and monitor statutory and regulatory compliances.

Quick Links
  • Compliance Software
  • Regulatory Compliance Software
  • Statutory Compliance Software
  • Compliance Tracking Software
  • Legal Updates
Contact Info
Unit 266, 267 & 268, Tower B1
Spaze Itech Park, Sohna Road
Gurugram, Haryana 122018
connect@complinity.com
+91 8181 900 600

Request a Demo

© 2026 Complinity Technologies Private Limited. | Privacy Policy | Data Processing Addendum

Design & Developed By  Infinite IT Solutions

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy
Powered by EssentialPlugin

Request a Demo

By clicking Submit, you acknowledge that you have read and agree with the Privacy Policy

Thank You for your interest in Complinity. Your CV has been forwarded to HR.
In case your profile is shortlisted, HR shall contact you.