Circular on taxability of set top boxes under Delhi VAT

0 comments Tuesday, December 18, 2012

Commissioner, VAT, Department of Trade and Taxes, Delhi has issued a circular clarifying the taxability of set top boxes under Delhi VAT Act, 2004. It has been mentioned that set top boxes are being supplied by cable operators on lease basis against refundable securities.

The circular suggest that such leasing is a deemed sale of goods as transfer of right to use goods.


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