Ninth Schedule: Ninth Schedule

NINTH SCHEDULE [See sub-section (3B) of section 3] 989[Table-I Sales Tax on supply (payable at the time of supply by CMOs): S. No. Description / Specification of Sales tax on supply (1) Goods (payable at the time of supply by CMOs) (2) (3) 1. Subscriber Identification Rs. 250 Module (SIM) Cards 990[Provided that the provisions of Table-I shall not be applicable from 1st July, 2020 onwards. Explanation.– For removal of doubt, it is clarified that the above amendment in law shall not prejudicially affect, the Board’s stance or position in pending cases on the issue of chargeability of sales tax on SIM cards before any court of law.] 988 The Ninth Schedule added by the Finance Act, 2015 989 Table-I, Table-II and conditions substituted by Finance Act, 2020. 990 Proviso and Explanation to Table-1 inserted by Finance Act, 2021. 196 Sales Tax Act, 1990 991[Table-II Cellular mobile phones in CKD/CBU form: S. Description / Sales tax on Sales tax on Sales tax on supply No. Specification of CBUs at the import in of locally Goods time of import CKD/SKD manufactured or registration condition mobile phones in (IMEI number CBU condition in by CMOs) addition to tax under column (4) (1) (2) (3) (4) (5) 1. Cellular mobile phones or satellite phones to be charged on the basis of import value per set, or equivalent value in rupees in case of supply by the manufacturer, at the rate as indicated against each category:-- A. Not exceeding 18% ad 18% ad 18% ad valorem US$ 500 valorem valorem B. exceeding US$ 25% ad 18% ad 18% ad valorem 500 valorem valorem LIABILITY, PROCEDURE AND CONDITIONS [(i) The liability to pay the tax on the goods specified in this Schedule shall be– (a) in case of the goods specified in Table-I, of the Cellular Mobile Operator (CMO); (b) in case of goods specified in columns (3) and (4) of Table-II, of the importer; and (c) in case of goods specified in column (5) of Table-II, of the local manufacturers of the goods. (ii) The time of payment of tax due under this Schedule shall be the same as specified in section 6; 992[(iii), (iv) and (v).] 991 Table-II substituted by Finance Act, 2024. 992 Clauses (iii), (iv) and (v) under Table-II omitted by Finance Act, 2024. 197 Sales Tax Act, 1990 993[The

Effective date: 1990-11-01

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