Goods & Services Tax
Telecommunication
Information Technology
Service
By
[Link] IRS.,
Asst. Commissioner (Retired)
Central GST, Excise & Service Tax
Coimbatore
Topics for the session
After GST
Prior to GST • Scope
Rate of tax and
Classification
Exemption
Place of Provision of Compliance
Service requirements
Prior to GST
Telecommunication Services
Levy of Service Tax
Levy of Service tax w.e.f 1994 as ―Telephone Servcies‖
From 01/07/2007 onwards
Telecommunication service‖
― means service of any description provided by means of any
transmission, emission or reception of signs, signals, writing,
images and sounds or intelligence or information of any
nature, by wire, radio, optical, visual or other
electromagnetic means or systems, including the related
transfer or assignment of the right to use capacity for such
transmission, emission or reception by a person who has
been granted a licence under the first proviso to sub-section
(1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885
) and includes—
After GST
Telecommunications, broadcasting and
information supply services
Definition in the GST Act
Section 2(110)
――telecommunication service‖ means service of
any description (including electronic mail, voice
mail, data services, audio text services, video
text services, radio paging and cellular mobile
telephone services) which is made available to
users by means of any transmission or reception
of signs, signals, writing, images and sounds or
intelligence of any nature, by wire, radio, visual
or other electromagnetic means;
Heading 9984
Heading 9984
Telecommunications, Group 99841: Telephony and other telecommunications
broadcasting and
information supply
services
services
Group 99842: Internet telecommunications services
Group 99843-On-line content services
Group 99844-News agency services
Group 99845-Library and archive services
Group 99846-Broadcasting, programming and
programme distribution services
Group-99841
Group 99841: Telephony and other telecommunications services
• 998411:Carrier services
• 998412:Fixed telephony services
• 998413: Mobile telecommunications services
• 998414: Private network services
• 998415: Data transmission services
• 998419: Other telecommunications services including fax services, telex services
nowhere else classified
Group 99842
Group 99842: Internet telecommunications services
• 998421:Internet backbone services
• 998422:Internet access services in wired and wireless mode
• 998423: Fax, telephony over the internet
• 998424: Audio conferencing and video conferencing over the
internet
• 998429:Other internet telecommunications services nowhere else
classified
Rate of Tax
Place of provision
services
Fixed Telephone
Mobile
Telecom Service Communication (Post
paid)
On line recharge
Mobile
Communication
(Prepaid)
On payment recharge
Place of supply
(a) in case of services by way of fixed
telecommunication line, leased circuits,
internet leased circuit, cable or dish antenna,
be the location where the telecommunication
line, leased circuit or cable connection or dish
antenna is installed for receipt of services;
The place of supply of telecommunication
services including data transfer, broadcasting,
cable and direct to home television services to
any person shall,—
(b) in case of mobile connection for
telecommunication and internet services
provided on post-paid basis, be the location of
billing address of the recipient of services on
the record of the supplier of services;
Recharge through Dealer
(c) in cases where mobile connection for telecommunication, internet
service and direct to home television services are provided on pre-payment
basis through a voucher or any other means,––
―(i) through a selling agent or a re-seller or a distributor of subscriber
identity module card or re-charge voucher, be the address of the selling
agent or re-seller or distributor as per the record of the supplier at the
time of supply; or
―(ii) by any person to the final subscriber, be the location where such
prepayment is received or such vouchers are sold;
Place of provision of services
(d) in other cases, be the address of the recipient as per the records of the
supplier of services and where such address is not available, the place of
supply shall be location of the supplier of services:
Provided that where the address of the recipient as per the records of the
supplier of services is not available, the place of supply shall be location of
the supplier of services:
Provided further that if such pre-paid service is availed or the recharge is
made through internet banking or other electronic mode of payment, the
location of the recipient of services on the record of the supplier of services
shall be the place of supply of such services.
Information
Technology
Services
Computer networking
Information Technology Services
998311 – Management consulting and management services including
financial, strategic, human resources, marketing, operations and supply
chain management.
998312 – Business consulting services including pubic relations services
998313 – Information technology (IT) consulting and support services
998314 – Information technology (IT) design and development services
998315 – Hosting and information technology (IT) infrastructure provisioning
services
998316 – IT infrastructure and network management services
998319 – Other information technology services
Maintenance, Repair and Installation Services
998712 – Maintenance and repair services of office and accounting
machinery
998713 – Maintenance and repair services of computers and peripheral
equipment
998716 – Maintenance and repair services of telecommunication
equipment's and apparatus
998733 – Installation services of office and accounting machinery and
computers
998734 – Installation services of radio, television and communications
equipment and apparatus.
Other Types of IT Services
998144
―– Research and development originals in computer related sciences
998593
― Telephone-based support services
998598
―– Other information services n.e.c.
Rate of Tax
Other compliance
Valuation:
―The value of supply shall include interest or late fee or penalty for
delayed payment of any consideration for any supply;
Time of Supply
―The time of supply to the extent it relates to an addition in the value of
supply by way of interest, late fee or penalty for delayed payment of
any consideration shall be the date on which the supplier receives such
addition in value;
Availment of ITC credit
Registration
Returns
What about GST on spectrum sale?
By
[Link] IRS.,
Asst Commissioner (Retired)
Central GST & Excise, Coimbatore
email: beevenkateswaran@[Link]
Mobile :9442012335/8500885294