Clarification on time of supply of services of spectrum usage and other similar services under GST

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....ation services in cases where the successful bidder for spectrum allocation (i.e. the telecom operator) opts for making payments in instalments under deferred payment option as per Frequency Assignment Letter (FAL) issued by Department of Telecommunication (DoT), Government of India. 2. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Commissioner, in exercise of its powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (hereinafter referred to As "Assam GST Act"), hereby clarifies the issues as under: S.No. Issue Clarification 1. In cases of spectrum allocation where the successful bidder (i.e. the 'telecom operat....

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....ection 13(1) of Assam GST Act, the liability to pay tax on supply of services shall arise at the time of supply. In case of forward charge supplies, the time of supply of services is governed by section 13(2) of Assam GST Act, which is the earlier of date of issue of invoice by the supplier or date of provision of service or the date of payment, as the case maybe. 2.3 However, in respect of supply of services, on which tax is paid or liable to be paid on reverse charge basis, as per Section 13(3) of Assam GST Act, 2017, the time of supply of services shall be the earlier of the following dates, namely :- (a) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his....