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Clarification on GST Time of Supply for Spectrum Services in Maharashtra: Legal Insights

  • CBIC issued a circular on 26th June clarifying time of supply for payment of GST for spectrum allocation services
  • Maharashtra Government will apply the same clarifications to the MGST Act of 2017
  • The term MUTATIS MUTANDIS means adjustments will be made to fit the CBIC circular within the context of the MGST Act
  • The trade circular aims to provide clarification and ensure uniformity in the implementation of provisions of the law
  • Those facing difficulties or questions about implementing the clarifications should contact the Office of the Commissioner of State Tax in Maharashtra for assistance.

Source: legalitysimplified.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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