Kerala High Court holds SIM cards, recharge coupons and telecom value-added services are not ‘goods’ under the KVAT Act, granting relief to Bharti Airtel.
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![SIM Cards, Recharge Coupons Not ‘Goods’ Under KVAT Act: Kerala High Court Grants Relief to Bharti Airtel [Read Judgment]](/secure/uploads/2025/12/lj_1181_SIM_Cards.webp)
