gst in india  

VAT Service Tax India
Service Tax New Delhi
Central Excise and Service Tax
Service Tax Cenvat
Service Tax Exemption
Service Tax Tribunal

Justification of GST
Preparation for GST
Purchase Tax of GST
GST Rate Structure
VAT at the Central & State level
Goods & Services Tax Model For India
Central and State Taxes under GST
Special Industrial Area Scheme
Inter-State Transactions of Goods
Rules for CGST and SGST
Implementation of GST

GST Telecom Industry - Set off of taxes paid on Infrastructure facilities

The telecom industry incurs huge cost in setting up and maintenance of infrastructure facilities like towers and telecommunications equipment which attracts VAT . The same is not available as set off against the service tax liability, thus leading to a cascading impact of taxation.


The taxes payable on Infrastructural facilities should be available for set off towards meeting the major objectives of GST namely avoiding cascading effect of taxes

Also, since under the GST regime, un-untilized credits would be available as a refund to the assessee, the telecom service providers should be entitled to refund of Input State GST.


© Sitemap | Service | Article | FAQ
Designed, developed & maintained by
All right reserved. All site content is copyright.