CBIC Notifies Clarification on Time of Supply for GST Payment of Supply of Spectrum Allocation Services [Read Circular]
It was clarified that in the case where full upfront payment is made by the telecom operator, GST would be payable when the payment of the said upfront amount is made or is due, whichever is earlier
The Central Board of Indirect Taxes and Customs ( CBIC ) notified the clarification on the time of supply for Goods and Service Tax ( GST ) payment of supply of spectrum allocation services. The trade and the field formations seeking clarification regarding the time of supply for payment of GST in respect of the…
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