Amogh Ramesh Bhatawadekar ., In re
Date: December 15, 2020
Subject Matter
Supply of online games sent by an email attachment or via a secure link to customers in India will attract GST@18%
Summary
A perusal of the submissions made by the applicant reveals that Digital Goods are purchased by applicant from the suppliers based abroad. Such digital goods, in this case online gaming, are then sent to the applicant by Email or Instant message servi…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. AMOGH RAMESH BHATAWADEKAR, the applicant, seeking an advance ruling in respect of the following questions. 1)Whether “e goods”, as comm…