Both the device and its upfront payment are not subject to the 6% Service Tax.
Transition Period During and After Service Tax Implementation
Some voice plans and data plans will be impacted by the implementation of the 6% Service Tax. The Service Tax for access fee, services and usage was not charged for the month of September 2018. Instead, this charge was carried forward to the month of October 2018.
The Service Tax charges for the September and October bills will be reflected and displayed as a total sum for two different bill periods, showing the tax amount that was not charged in the past and the current tax amount.
Impacted Voice Plans
U28, U50, U80, U58, U88, UD68, UD90, UD98, UD130, UD158, P50, P70, P78, P98, i40, i60, i90, i130, Internet Share Plan
Note: The Service Tax for access fee, services and usage is prorated.