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

The Madras High Court has directed reconsideration of the GST time of supply for road projects under the Hybrid Annuity Model (HAM). The court’s decision stems from discrepancies between the earlier order and a recent circular (229/2024). The circular clarifies that the time of supply for services under HAM should be aligned with specific provisions, ensuring compliance with the GST law. The court's intervention seeks to address issues related to the timing of supply and the applicability of GST, ensuring that the execution of road projects under this model adheres to the correct legal framework.