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VAT - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

SIM replacement charges - VAT or service tax - once it has been ...

VAT and Sales Tax

January 6, 2017

SIM replacement charges - VAT or service tax - once it has been held that no sales tax can be charged for providing a SIM, the question of charging it on replacement of a SIM, does not arise - HC

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  2. Amount received towards SIM Card form part of the taxable value for levy of service tax, SIM Cards are never sold as goods independent from services provided – SC

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