TELECOMMUNICATION
Provisions for determining Place of Supply of leased circuit services are complex and can result in disputes in case points of installation fall in different states Ambiguity continues on eligibility for availing input tax credit of GST paid on telecommunication towers Multi- fold increase in compliance costs due to requirement of filing multiple returns on monthly basis for each state registration Ambiguity on taxability of certain transactions ( for instance, sale of SIM card) under erstwhile VAT and service tax laws has been removed