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Vijay Goyal (Tax Consultant)     09 April 2010

Value Added Tax

Sale of SIM Card is taxable commodity under the Value added Tax. regarding this any judgement given by Honerable Supreme court or High Court of states.


Please suggest me expert opinion.


Thanking You.


 2 Replies



SIM Card provided by Cellular Service Company to the connection holder amounts to sale of SIM Card if the parties intend to effect sale of it.

Bharti AIR Tel vs. CCT. 2009 NTN (Vol. 39) 18(Tribunal)

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