Maharashtra Government Clarifies GST Time of Supply for Spectrum Services

The Central Board Of Indirect Taxes and Customs (CBIC) had issued a circular on 26th June clarifying issues 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 allocation (i.e. the telecom operator) opts for making payments in instalments under deferred payment option as per Frequency Assignment Letter (FAL) issued by Department of Telecommunication (DoT), Government of India.

Additionally on July 04 , 2024, the CBIC issued a circular stating that the same clarifications provided in the CBIC circular will be applied to the Maharashtra Goods and Service Tax (MGST) Act of 2017.

The Latin term MUTATIS MUTANDIS means , With Necessary Changes. It implies that while the core content of the CBIC circular will be used, adjustments will be made to ensure it fits within the context of MGST Act. This trade circular is intended to provide clarification on the issues raised and ensures uniformity in the implementation of provisions of the law across the field formations. If anyone faces difficulties or has questions about how to implement the clarifications in the circular, should contact the Office  of the Commissioner of State Tax , Maharashtra , for assistance.