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    <title>Clarification on time of supply of services of spectrum usage and other similar services under GST</title>
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    <description>Time of supply for spectrum usage and similar services under GST is clarified through the adoption of central GST guidelines for uniform implementation by State tax field formations. Specified State tax officers are instructed to follow the annexed central guidelines concerning the time of supply of spectrum usage and other similar services.</description>
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      <description>Time of supply for spectrum usage and similar services under GST is clarified through the adoption of central GST guidelines for uniform implementation by State tax field formations. Specified State tax officers are instructed to follow the annexed central guidelines concerning the time of supply of spectrum usage and other similar services.</description>
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