Applicable tax rates on telecommunication services are as follows. Rates are updated as per the VAT amendment effective from 01st January 2024. IDD & Internet Services Tax Type Rate Government Levy (CESS fee) 2.04% Effective VAT 18.84% Recovery in lieu of SSCL 2.62% Total Effective Tax & Recovery of SSCL 23.50% Voice, PEOTV & Other Tax Type Rate Government Levy (CESS fee) 2.04% Telecommunication Levy 15.31% Effective VAT 21.66% Recovery in lieu of SSCL 3.01% Total Effective Tax 42.02%