https://www.taxtmi.com/article/detailed?id=12874 Custodial services by banks to FPIs are not services to an account holder and therefore their Place of Supply is determined under the default provision and can qualify as export of service. HAM concession contracts are single continuous contracts; the Time of Supply is the earlier of invoice issuance or receipt of payment when invoices are issued on or before contractually specified dates, otherwise the earlier of provision of service (often the contractual due date) or receipt of payment, with interest in annuities includible in taxable value. Spectrum allocation by the government is subject to reverse charge by the recipient, with tax due when installments are due or paid under deferred options. en-us Tue, 27 Aug 2024 08:21:00 +0530 Tue, 27 Aug 2024 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12874 Custodial services by banks to FPIs are not services to an account holder and therefore their Place of Supply is determined under the default provision and can qualify as export of service. HAM concession contracts are single continuous contracts; the Time of Supply is the earlier of invoice issuance or receipt of payment when invoices are issued on or before contractually specified dates, otherwise the earlier of provision of service (often the contractual due date) or receipt of payment, with interest in annuities includible in taxable value. Spectrum allocation by the government is subject to reverse charge by the recipient, with tax due when installments are due or paid under deferred options. Articles Goods and Services Tax - GST Tue, 27 Aug 2024 08:21:00 +0530 https://www.taxtmi.com/article/detailed?id=12874