{"id":69755,"date":"2024-08-06T20:06:37","date_gmt":"2024-08-06T14:36:37","guid":{"rendered":""},"modified":"2024-08-06T20:06:37","modified_gmt":"2024-08-06T14:36:37","slug":"gst-clarifies-time-of-supply-for-spectrum-usage-continuous-service-rules-apply-to-telecom-operators-with-deferred-payments","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69755","title":{"rendered":"GST Clarifies Time of Supply for Spectrum Usage; Continuous Service Rules Apply to Telecom Operators with Deferred Payments."},"content":{"rendered":"<p>GST Clarifies Time of Supply for Spectrum Usage; Continuous Service Rules Apply to Telecom Operators with Deferred Payments.<br \/>Circulars<br \/>GST &#8211; States<br \/>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<\/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=80173\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Clarifies Time of Supply for Spectrum Usage; Continuous Service Rules Apply to Telecom Operators with Deferred Payments.CircularsGST &#8211; StatesClarification 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=69755\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;GST Clarifies Time of Supply for Spectrum Usage; Continuous Service Rules Apply to Telecom Operators with Deferred Payments.&#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-69755","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69755","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=69755"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69755\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69755"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69755"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69755"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}