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

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

The CBIC has issued Circular No. 222/16/2024-GST dated June 26, 2024, clarifying the time of supply for services related to spectrum usage and similar services under GST. This clarification addresses scenarios where telecom operators opt for deferred payment options for spectrum allocation, as per the Frequency Assignment Letter (FAL) issued by the Department of Telecommunications (DoT), Government of India.

Key clarifications provided include:

Field formations are advised to disseminate this Circular’s contents widely through suitable trade notices.

For detailed information, refer to the Circular here

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