SIM cards and recharge coupons face Local Body Tax, but electronic recharges are exempt within municipal limits. https://www.taxtmi.com/highlights?id=36506 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 en-us Wed, 04 Oct 2017 06:43:59 +0530 Wed, 04 Oct 2017 06:43:59 +0530 TaxTMI RSS Generator SIM cards and recharge coupons face Local Body Tax, but electronic recharges are exempt within municipal limits. https://www.taxtmi.com/highlights?id=36506 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 Highlights Indian Laws Wed, 04 Oct 2017 06:43:59 +0530 https://www.taxtmi.com/highlights?id=36506