Law Legends


Circular no. 222-16-2024- GST (dated 26.06.2024)-Clarification on time of supply of services of spectrum usage

Law Legends Outline: - Background: • Telecom operators can bid for spectrum allocation and choose upfront or deferred payment options. • The government clarified the time of supply for GST payment in these scenarios. Key Points: • Spectrum Allocation: Considered a "continuous supply of services" exceeding three months. • Upfront…
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