New Delhi, Sept 21: TRAI on Thursday suggested that revenue
from discernible and stand-alone sale of handset or telecom
equipment not bundled with telecom service should be excluded
from the adjusted gross revenue for the purpose of
calculation.
"Sale of handsets or telecom equipment bundled with
telecom service should be part of AGR. It is not to be
included in the AGR if there is discernible and stand-alone
sale of handset or telecom equipment," TRAI said releasing its
recommendations on components of AGR.
The authority is of the view that service tax is not a
revenue for the service provider, which is only a collecting
agency on behalf of the government. The inclusion and
exclusion of this item should be on accrual basis.
The interconnection usage charge is a pass through
revenue and the service provider is only collecting
interconnect usage charge on behalf of other service
providers, therefore, the inclusion and exclusion of this
item should be on accrual basis.
Bureau Report
