The SIM card issued by the Mobile Companies could possibly consider the following aspects.
The place of issue (district - place of purchase or issued) telecom Circle State, profession,/ Country / Association of Countries, Continent's, Planet as this could become parameter in the charges / taxes.
The movement of people across the state could attract more taxes or charges based of type of subscription sought, individuals, students, professionals, businesses, Government, Government staffs, tourists, visitor's, Sports personnel's, NGOs,Non profit organization, Entertainmet industry like cinemas and so on.
The charges could be one time place of issue, region of usage - default Circle and on the move roaming charges based on county, City, District, State, Country, Association of Countries, Continent's, regions, union territory Planet and so on...
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