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 Excise duty on electronic communication services is charged at the rate of 17% of the dutiable value.

Electronic communication service:  Is any service of any description provided by a person or a company by means of any transmission, emission or reception of signs, signals, writing, images and sounds or intelligible information of any nature, by wire, optical, visual or other electromagnetic means or systems, including-

Persons Liable to Pay Excise Duty on Electronic Communication

The duty on electronic communication services shall become due and payable by electronic communication service providers. These providers are legally required to collect the duty and submit the same to TRA in the prescribed manner