Time of supply for spectrum allocation under GST clarified for upfront and deferred payments in continuous supply arrangements. Clarification on the time of supply for spectrum allocation services under GST treats the Government as the supplier and the telecom operator as the recipient liable on reverse charge. Where spectrum usage is provided as a continuous supply of services with instalment payments, GST is payable on the earlier of payment or due date, and the Frequency Assignment Letter is not treated as a substitute invoice document for the sixty-day rule. The same approach is stated to apply to similar government allocations of natural resources over time.
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Provisions expressly mentioned in the judgment/order text.
Time of supply for spectrum allocation under GST clarified for upfront and deferred payments in continuous supply arrangements.
Clarification on the time of supply for spectrum allocation services under GST treats the Government as the supplier and the telecom operator as the recipient liable on reverse charge. Where spectrum usage is provided as a continuous supply of services with instalment payments, GST is payable on the earlier of payment or due date, and the Frequency Assignment Letter is not treated as a substitute invoice document for the sixty-day rule. The same approach is stated to apply to similar government allocations of natural resources over time.
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