**(a) Circular Clarification on Time of Supply under Hybrid Annuity Mode (HAM):**
* **Continuous Supply of Services:** In the Hybrid Annuity Mode (HAM) of National Highway Projects, the construction and operation/maintenance payments are spread over the contract period in the form of installments, classifying it as a "continuous supply of services".
* Circular No. 221/15/2024-GST clarifies that the time of supply of services under a HAM contract should be:
* **(I) Where the invoice is issued on or before the specified date (due date of payment) or the date of completion of the event specified in the contract:**
* (a) The date of issuance of invoice, or
* (b) The date of receipt of payment,
* whichever is earlier.
* **(II) Where the invoice is not issued on or before the specified date (due date of payment) or the date of completion of the event specified in the contract:**
* (a) The date of provision of service (i.e., the due date of payment as per the contract), or
* (b) The date of receipt of payment,
* whichever is earlier.
**OR**
**(a) Exemption for Services Provided by an Old Age Home:**
* Services provided by an old age home run by the Central Government, State Government, or an entity registered under Section 12AA or 12AB of the Income-tax Act, 1961, to its residents (who are aged 60 years or more) are exempt from GST.
* This exemption is applicable only if the consideration charged is up to **₹ 25,000 per month per member**, and such consideration is inclusive of charges for boarding, lodging, and maintenance.
**(b) (i) Rule 138E of CGST Rules, 2017 (Blocking of E-Way Bill Generation):**
Rule 138E prohibits the furnishing of information in Part A of Form GST EWB-01 for any outward movement of goods of a registered person by the following persons:
1. A composition supplier who has not furnished the statement for payment of self-assessed tax (Form GST CMP-08) for **2 consecutive quarters**.
2. A regular taxpayer who has not furnished the returns in Form GSTR-3B for a **consecutive period of 2 tax periods**.
3. A regular taxpayer who has not furnished the statement of outward supplies in Form GSTR-1 for **any 2 months or quarters** (as applicable).
4. A person whose GST registration has been **suspended** under the GST law.
**(b) (ii) Six State Taxes Subsumed in the GST Regime:**
The state taxes that were subsumed under GST include:
1. State Value Added Tax (VAT) / Sales Tax
2. Central Sales Tax (levied by Center, collected and retained by States)
3. Entertainment Tax (except those levied by local bodies)
4. Taxes on lottery, betting, and gambling
5. Entry Tax (all forms including octroi and LBT)
6. Purchase Tax
7. Luxury Tax
8. Taxes on advertisements
9. State surcharges and cesses in so far as they relate to supply of goods and services