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Time of supply in case of continuous supply of service in relation to renting of immovable property.

Supply under GST — The Applicant is engaged in supply of port services and incidental supply of goods like disposal of discarded assets. The applicant is having rentable land and buildings. The applicant sought advance rulings on the question when the time of supply can be considered to occur with respect to providing continue supply of services in the nature of renting immovable properties in 4 situations i.e. the license has expired; license is in the force etc. The Authority held that in cases where there is a provision in contract for continued supply of service after expiry or termination of the contract, the Rent Claim Advice is issued by the applicant with the period prescribed in Section 31(5) and the Time of supply as determined by Section 13(2)(a), as the earliest of the date of issue of Rent Claim Advice by the supplier and the date of receipt of payment. — Chennai Port Trust, In Re… [2019] 16 TAXLOK.COM 171 (AAR-Tamil Nadu)