https://www.taxtmi.com/caselaws?id=410809 Licence fee and spectrum usage charges paid for telecom licence grant and spectrum allotment were treated as a taxable supply under GST because the statutory definition of supply covers licence-related permissions and the payments were linked to the business right conferred by the Government. The charges were also held to be consideration for a taxable service, not a mere regulatory exaction, as they were connected to the licence arrangement and computed by reference to adjusted gross revenue. The service was classified under Heading 9973 / sub-heading 997338 and found taxable under the relevant rate notification for the disputed period. The refund rejection was not invalid merely because the order was brief, and the refund claims failed. en-us Fri, 19 Feb 2021 00:00:00 +0530 Wed, 26 Mar 2025 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410809 Licence fee and spectrum usage charges paid for telecom licence grant and spectrum allotment were treated as a taxable supply under GST because the statutory definition of supply covers licence-related permissions and the payments were linked to the business right conferred by the Government. The charges were also held to be consideration for a taxable service, not a mere regulatory exaction, as they were connected to the licence arrangement and computed by reference to adjusted gross revenue. The service was classified under Heading 9973 / sub-heading 997338 and found taxable under the relevant rate notification for the disputed period. The refund rejection was not invalid merely because the order was brief, and the refund claims failed. Case-Laws GST Fri, 19 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410809