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Following tax rates will be applicable for all vas services with effect from 1st of January 2024

Tax category

CESS

TLE

SSCL

VAT

Total

SMS based services

2.04%

15.31%

3.01%

21.66%

42.02%

IVR based Services

2.04%

15.31%

3.01%

21.66%

42.02%

CRBT

2.04%

15.31%

3.01%

21.66%

42.02%

WAP based services

2.04%

-

2.62%

18.84%

23.50%

APP based services

2.04%

-

2.62%

18.84%

23.50%