SIM Cards & Recharge Coupons Outside VAT Net Under KVAT Act: Kerala HC

Bharti Airtel Limited Vs Union of India (Kerala High Court)

The Kerala High Court allowed a writ appeal challenging an assessment order under the Kerala Value Added Tax Act, 2003 (KVAT Act), holding that amounts received towards SIM cards, rechargeable coupons, fixed monthly charges, and value-added services such as SMS, ringtones, and downloaded music are not “goods” liable to VAT.

The dispute arose from an assessment for the year 2013-14. The assessee initially challenged the assessment order before a Single Judge, primarily on the ground of limitation

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