In cases of spectrum allocation where the telecom operator opts ...

Spectrum allocation with deferred instalments is a continuous service supply. GST due when instalments paid/due, whichever is earlier.

Circulars GST - States

July 6, 2024

In cases of spectrum allocation where the telecom operator opts for deferred payment instalments as per the Frequency Assignment Letter (FAL) issued by Department of Telecommunications (DoT), it constitutes a continuous supply of services. The time of supply and GST payment liability arises when the instalment payments are due or made, whichever is earlier. For upfront full payment, GST is payable when the payment is made or due, whichever is earlier. Similar treatment applies to allocation of other natural resources by the government with deferred payment options, constituting continuous supply of services under GST law.

View Source

← Previous Next →

In cases of spectrum allocation where the telecom operator opts ...

Spectrum allocation with deferred instalments is a continuous service supply. GST due when instalments paid/due, whichever is earlier.

Circulars GST - States

July 6, 2024

You may also like:

Clarification provided on time of supply of services for spectrum usage and other similar services under GST. For spectrum allocation, where telecom operator opts for...

The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators opt for deferred payments. The bidder is liable to pay...

Whether Service Tax is payable on yearly installments due after 1.4.2016 in respect of spectrum assigned before 1.4.2016? - Exempted with specific conditions - The...

MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST

GST : 10 POINT SERIES ON SUPPLY - Goods and Services Tax - GST

Classification of supply - composite supply of services or mixed supply - services for a “Single consolidated Rate” as a package - services like Transportation and...

Classification of supply - supply of service or not - managerial and leadership services provided by the Registered/Corporate Office to its Group Companies - In the...

Scope of supply - supply of goods or supply of services - printing text books, Lottery tickets, stationery items for State Government - All the activities as mentioned...

Point of taxation - Continuous supply - The appellant contended that their service contract with ONGC was a continuous supply of service and that the point of taxation...

Levy of GST - canteen services - amount recovered by the company, from employees or contractual workers - In the case at hand, the applicant has established canteen...

Classification of goods - rate of GST - The authority ruled that outboard motor engines and spare parts supplied for use in fishing vessels fall under Customs Tariff...

Service of garnishee notice u/s 87 - The petitioner has not disputed the quantum of service tax dues quantified in the garnishee notices. Petitioner has only highlighted...

Classification of services - hospitality industry services - Since the Applicant is raising separate invoices for the services supplied by him to AMSL, there is no...

Levy of IGST - Export of services or not - telecom services - Place of supply - international Inbound Roaming Services (IIR) and International Long Distance (ILD)...

E-commerce operator's scope and GST liability u/s 9(5) of CGST Act, 2017 - Applicant qualifies as Electronic Commerce Operator (ECO) as it owns 'Rapido' app platform for...

Quick Updates: