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