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Indian Laws - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Levy of Local Body Tax (LBT) - Even though SIM cards, recharge ...


SIM cards and recharge coupons face Local Body Tax, but electronic recharges are exempt within municipal limits.

October 4, 2017

Case Laws     Indian Laws     HC

Levy of Local Body Tax (LBT) - Even though SIM cards, recharge coupons are not liable to sales tax / VAT, these are liable to LBT on its entry into municipal limits - e-recharge not liable to LBT - HC

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