GST Alerts: Time of Supply for Annuity Payments under HAM

GST alerts: Implications for annuity payments in HAM projects. CGST Act Section 13(2)(a) and (b) time of supply rules for compliance in infrastructure sector.GST alerts: Implications for annuity payments in HAM projects. CGST Act Section 13(2)(a) and (b) time of supply rules for compliance in infrastructure sector.