Levy of VAT on smart cards - The requisite information is ...

Smart Card Supply Contract Deemed a Service, Not a Sale; Exempt from VAT Liability per Transaction Nature.

November 28, 2015

Case Laws VAT and Sales Tax HC

Levy of VAT on smart cards - The requisite information is embedded and supplied to the department - The contract entered into between the parties for supply of smart cards is for rendering service only and there is no element of sale. - Not liable to VAT - HC

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Levy of VAT on smart cards - The requisite information is ...

Smart Card Supply Contract Deemed a Service, Not a Sale; Exempt from VAT Liability per Transaction Nature.

November 28, 2015

Case Laws VAT and Sales Tax HC

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