Goods & Services Tax

Telecommunication
Information Technology
Service

By
B.Venkateswaran 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
B.Venkateswaran IRS.,
Asst Commissioner (Retired)
Central GST & Excise, Coimbatore
email: beevenkateswaran@gmail.com
Mobile :9442012335/8500885294