Bharti Airtel - Sim card SAC classification
Facts
SIM card sale and recharge - classification under HSN/SAC.
Issue
Goods vs service classification.
Held
Sale of SIM card is supply of service (telecom service activation), not supply of goods. SAC 998414 applies; GST at 18%.
Ratio
Telecom enablement is service character; physical SIM is incidental.
Use via API
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