Time of supply for spectrum services: GST arises when each instalment is due or paid under reverse charge. Supply of spectrum by DoT to a telecom operator is a continuous supply where payment obligations exceed three months and is taxable on reverse charge. For reverse charge supplies, time of supply is the earlier of payment date recorded by the recipient or sixty days after issue of an invoice/document; where instalment due dates are contractually ascertainable from the NIA/FAL, invoices must be issued on or before each instalment due date. GST is payable on upfront payment when paid or due, and on deferred instalments when each instalment is due or paid, whichever is earlier.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time of supply for spectrum services: GST arises when each instalment is due or paid under reverse charge.
Supply of spectrum by DoT to a telecom operator is a continuous supply where payment obligations exceed three months and is taxable on reverse charge. For reverse charge supplies, time of supply is the earlier of payment date recorded by the recipient or sixty days after issue of an invoice/document; where instalment due dates are contractually ascertainable from the NIA/FAL, invoices must be issued on or before each instalment due date. GST is payable on upfront payment when paid or due, and on deferred instalments when each instalment is due or paid, whichever is earlier.
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