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Following tax rates will be applicable for all vas services with effect from 5th October 2022
Tax category CESS TLE SSCL VAT Total

SMS based services

2.04%

15.31%

3.01%

18.05%

38.41%

IVR based Services

2.04%

15.31%

3.01%

18.05%

38.41%

CRBT

2.04%

15.31%

3.01%

18.05%

38.41%

WAP based services

2.04%

-

2.62%

15.70%

20.36%

APP based services

2.04%

-

2.62%

15.70%

20.36%