Circular No. 222/16/2024-GST: Time of Supply for Spectrum Usage Services

CIRCULAR NO. 222/16/2024-GST [F.NO. CBIC-20001/4/2024-GST]SECTION 13 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – TIME OF SUPPLY OF SERVICES – CLARIFICATION ON TIME OF SUPPLY OF SERVICES OF SPECTRUM USAGE AND OTHER SIMILAR SERVICES UNDER GSTCIRCULAR NO. 222/16/2024-GST [F.NO. CBIC-20001/4/2024-GST], DATED 26-6-2024Representations have been received from the trade and the field formations seeking clarification regarding the time of supply for payment of GST in respect of supply of spectrum allocation services in cases where the successful bidder for spectrum...

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