{"id":69560,"date":"2024-07-06T19:02:20","date_gmt":"2024-07-06T13:32:20","guid":{"rendered":""},"modified":"2024-07-06T19:02:20","modified_gmt":"2024-07-06T13:32:20","slug":"spectrum-allocation-with-deferred-instalments-is-a-continuous-service-supply-gst-due-when-instalments-paid-due-whichever-is-earlier","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69560","title":{"rendered":"Spectrum allocation with deferred instalments is a continuous service supply. GST due when instalments paid\/due, whichever is earlier."},"content":{"rendered":"<p>Spectrum allocation with deferred instalments is a continuous service supply. GST due when instalments paid\/due, whichever is earlier.<br \/>Circulars<br \/>GST &#8211; States<br \/>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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=79204\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Spectrum allocation with deferred instalments is a continuous service supply. GST due when instalments paid\/due, whichever is earlier.CircularsGST &#8211; StatesIn 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69560\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Spectrum allocation with deferred instalments is a continuous service supply. GST due when instalments paid\/due, whichever is earlier.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69560","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69560","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69560"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69560\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69560"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69560"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69560"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}