Amogh Ramesh Bhatawadekar ., In re
Date: March 16, 2021
Subject Matter
Supply of online games sent by an email attachment or via a secure link to customers in India will attract GST@18%. AAR ruling upheld.
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…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act. 2. The present appeal has been filed under Section 100 of the Central Goo…