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VAT - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Levy of Sales Tax - sale of voice transmission service - goods ...


Sales Tax Not Applicable on Voice Transmission Services via Airwaves Under Article 366(29A)(d); Only Handsets Taxed.

August 2, 2018

Case Laws     VAT and Sales Tax     HC

Levy of Sales Tax - sale of voice transmission service - goods do not cover the electromagnetic waives or radio frequencies for the purposes of Article 366(29­A)(d) and the goods in telecommunication are limited handset used for permissions of voice through airwaves.

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