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<h1>Goa Finance Department Clarifies GST Timing for Spectrum Usage Services; Aligns with Central Tax Directive on Reverse Charge Basis.</h1> The Government of Goa, through its Department of Finance, has issued a circular clarifying the time of supply for services related to spectrum usage under the Goa Goods and Services Tax Act, 2017. This follows a similar directive from the Central Board of Indirect Taxes and Customs, aiming for uniformity in GST implementation. The circular addresses the timing of GST payment for spectrum allocation services, especially when telecom operators opt for installment payments. It specifies that GST is payable on a reverse charge basis, either when payments are due or made, and applies similar rules to other natural resource allocations by the government.