Sales Tax Act, 1990

NINTH SCHEDULE [See sub-section (3B) of section 3]   2[Table-1 Sales Tax on supply (payable at the time of supply by CMOs):   S. No. Description / Specification of Goods Sales tax on supply (payable at the time of supply by CMOs) (1) (2) (3) 1. Subscriber Identification Module (SIM) Cards Rs. 250   3[Provided that the provisions of Table-I shall not be applicable from 1st July, 2020 onwards.   Explanation.- For removal of doubt, it is clarified that the above amendment in law shall not prejudicially affect, the Board’s stance or position in pending cases on the issue of chargeability of sales tax on SIM cards before any court of law.]   4[Table-II Cellular mobile phones in CKD/CBU form: S. No. Description / Specification of Goods Sales tax on CBUs at the time of import or registration (IMEI number by CMOs) Sales tax on import in CKD/ SKD condition supply of locally manufactured mobile phones in CBU condition in addition to tax under column (4) (1) (2) (3) (4)   (5)   Cellular           mobile phones or satellite phones           to           be charged on the basis of import value per set, or equivalent value in rupees in case of supply by the manufacturer, at the rate     as           indicated against            each category:-           A. Not exceeding US$ 500 18% ad valorem 18% valorem ad 18% ad valorem   B. Exceeding US$ 500 25% ad valorem 18% valorem ad 18% ad valorem                     LIABILITY, PROCEDURE AND CONDITIONS   5[(i) The liability to pay the tax on the goods specified in this Schedule shall be-   in case of the goods specified in Table-I, of the Cellular Mobile Operator (CMO);  in case of goods specified in columns (3) and (4) of Table-II, of the importer; and  in case of goods specified in column (5) of Table-II, of the local manufacturers of the goods.  …