Telecom operator has received spectrum allotment from TRAI,for which he has paid spectrum fees to TRAI which attracts RCM in hands of recipient.
What is the place of supply?
Location of recepient( telecom operator) OR location of TRAI?
What is the tax to be paid in RCM ?
IGST - POS??
OR
CGST AND SGST
Reverse charge on spectrum fees: recipient's location determines CGST/SGST versus IGST liability; recipient must remit tax A telecom operator paid spectrum fees to a government authority under reverse charge; the place of supply for this B2B service is the location of the registered recipient (the telecom operator). If the supplier (the government authority) and the recipient are located in the same State/UT, the reverse-charge liability attracts CGST and SGST; if they are in different States/UTs, IGST applies under reverse charge. The liability falls on the recipient to? remit the appropriate tax. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
