Time of Supply for Telecom Spectrum Allotment with Instalment Payment Option

Last updated: 28 June 2024

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This notification provides clarification on the Goods and Services Tax (GST) treatment for telecom spectrum allocation when payments are made in instalments. It addresses situations where successful bidders choose a deferred payment option as per the Department of Telecommunication's Frequency Assignment Letter. The clarification aims to ensure consistent application of GST laws across all field formations.

F.No. CBIC-20001/4/2024-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs GST Policy Wing ***** North Block, New Delhi Dated the 26th June, 2024 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) Madam/Sir, Subject: Clarification on time of supply of services of spectrum usage and other simi

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FAQ :

This notification clarifies the time of supply for GST on telecom spectrum usage and similar services, particularly when instalment payments are involved.

Clarification was requested by the trade and field formations due to queries about the time of supply for spectrum allocation with instalment payments.

It addresses the deferred payment option where successful bidders for spectrum allocation opt to pay in instalments, as per the Frequency Assignment Letter from the Department of Telecommunication.

The purpose is to clarify the issue and ensure uniformity in the implementation of GST provisions related to spectrum payments across all field formations.

This clarification is issued by the Central Board of Indirect Taxes and Customs (CBIC) under the powers conferred by section 168 (1) of the Central Goods and Services Tax Act, 2017.