gst in india  


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Justification of GST
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GST Telecom Industry - Double Taxation

The telecom sector suffers from the perils of double taxation in certain states, where VAT is levied in addition to service tax. The Karnataka High Court, in a ruling, decided that providing broadband connectivity amounts to 'sale of light energy', taxable under State VAT Act on the entire sale proceeds, despite being chargeable under service tax.

It is also imperative that the GST regime clarifies the Taxable event with respect to Pre-paid cards. Whether the taxable event is “Purchase” or “Use”

Proposal: To avoid such multiplicity of taxes, the output of Telecom Sector should be classified as Services only.

It is the need of the hour that the GST regime clarifies that taxation of the`right to use’ transactions by treating these transactions as services and subjecting it to only Service GST at the Central level.

 

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