Registration is required (Assam) if the delaer is liable to pay tax. He is liable to pay tax if he is selling or purchasing taxable goods in cousre of his business.
Sim cards, Recharge Vouchers are not goods, hence there is no question of sale of taxable goods. Registration not required.
However, if you are impoting these products from outside the state and for that if you need permits etc., you may be asked for registration.
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