Sales Tax Act, 1990

NINTH SCHEDULE

From: 2023-07-01 - To: 0000-00-00 1[The 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.] 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 Sales tax on supply of locally manufactured mobile phones in CBU condition in addition to tax under column (4) (1) (2) (3) (4) (5) 1. 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$ 30 (excluding smart phones) Rs. 130 Rs. 10 Rs. 10 B. Not exceeding US$ 30 (smart phones) Rs. 200 Rs. 10 Rs. 10 C. Exceeding US$ 30 but not exceeding US$ 100 Rs. 200 Rs. 10 Rs. 10 D. Exceeding US$ 100 but not exceeding US$ 200 Rs. 1,680 Rs. 10 Rs. 10 E. Exceeding US$ 200 but not exceeding US$ 350 [17% ad valorem Rs. 1,740 Rs, 10 F. Exceeding US$ 350 but not exceeding US$ 500 [17% ad valorem Rs. 5,400 Rs. 10 G. Exceeding USS 500 [17% ad valorem Rs. 9,270 Rs. 10] LIABILITY, PROCEDURE AND CONDITIONS 4[(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. The time of payment of tax due under this Schedule shall be the same as specified in section 6;…