https://www.taxtmi.com/circulars?id=69978 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. en-us Mon, 08 Jul 2024 00:00:00 +0530 Wed, 27 May 2026 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69978 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. Circulars GST - States Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69978