https://www.taxtmi.com/caselaws?id=786852 SIM cards supplied in the course of mobile telecommunication services do not have an independent sale character and are integrally connected with the service rendered. Earlier binding authorities treating SIM cards, activation charges and allied receipts as part of telecommunication services, rather than a taxable sale of goods under sales tax or VAT law, govern the issue. On that basis, VAT cannot be levied on SIM cards allotted to subscribers, and the assessment order was set aside. en-us Tue, 03 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 09:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786852 SIM cards supplied in the course of mobile telecommunication services do not have an independent sale character and are integrally connected with the service rendered. Earlier binding authorities treating SIM cards, activation charges and allied receipts as part of telecommunication services, rather than a taxable sale of goods under sales tax or VAT law, govern the issue. On that basis, VAT cannot be levied on SIM cards allotted to subscribers, and the assessment order was set aside. Case-Laws VAT / Sales Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786852