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The appellant is deemed to have supplied works contract service to KMRCL on 01.07.2017 to the extent covered by the lump-sum that stood credited to its account on that date as mobilisation advance and GST is leviable thereon accordingly.

Works Contract — The applicant has filed instant appeal against advance ruling, on whether GST shall be charged on the gross amount of the invoice raised under GST regime or net amount of invoice after adjustment of lump-sum amount outstanding as on 30.06.2017.
In respect of the goods and services provided by the appellant to KMRCL post introduction of GST, the amount of Rs.13,80,74,549/- can only be considered as advance paid as on 01.07.2017, and in the absence of any exemption of mobilization advance from tax under GST regime, the entire amount of Rs.13,80,74,549/- becomes taxable on the said date. — Siemens Ltd., In Re… [2019] 19 TAXLOK.COM 076 (AAAR-WB)