Communications Service Tax Act, 2008 (Act 754) As Amended By Communications Service Tax (Amendment) Act, 2013 (Act 864)

Section 1(1): There is imposed by this Act a tax to be known as Communications Service Tax to be levied on charges payable by a user of an electronic communications service other than private electronic communications services.(2) The tax shall be levied on electronic communications service supplied by service providers;(3) For the purpose of this section, the supply of any form of recharges shall be considered as a charge for usage of electronic communications service. 

Procedures to Follow

Not Avaiable

Responsible Institution

Ministry of Communications


Relevant Forms to Download

Not Available

Fees / Charges

Not Avaiable