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of <h1>Tax Rules for Indian Telecom Services: Key Points on Cellular, Roaming, SIM Cards, and Exemptions Until June 2012.</h1> The the taxation of telephone services in India, effective until June 30, 2012. Initially, services provided by the telegraph authority to subscribers were taxable under the Indian Telegraph Act, 1885. After June 1, 2007, these services were categorized under 'Telecommunication Service' for tax purposes. Key points include the taxability of cellular services, roaming charges, and SIM cards, while public mobile trunking services and certain infrastructure charges are exempt. Discounts and surcharges affect tax calculations, and exemptions apply to diplomatic missions and specific public telephones. The distinction between service and sale is based on the transaction's substance.
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