GST Clarifies Time of Supply for Spectrum Usage; Continuous Service Rules Apply to Telecom Operators with Deferred Payments.
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GST – States
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 deferred payment, it constitutes continuous supply of services as defined u/s 2(33) of WBGST Act. Time of supply governed by section 13(3) of WBGST Act, being earlier of paymen
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