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CIRCULAR NO. 222/16/2024-GST, 26-06-2024

Clarification on time of supply of services of spectrum usage and other similar services under GST: Circular
Editorial Note : The CBIC has clarified that in 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. However, in cases where deferred payment is made by the telecom operator in specified installments, GST would be payable as and when the payments are due or made, whichever is earlier.



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