GST Treatment on Sale of E Book from Google Play Books

[AMIT KUMAR]

My client sells e-books through Google Play Books. Students in India, as well as some from outside India, purchase these e-books. Payments are made to Google, which deducts a commission in the USA and then remits the remaining amount to my client in US Dollars.
Could you please advise on the appropriate GST treatment in this scenario?

[Sadanand Bulbule]

What is the theme of this language in the form of reply? Can it be simplified in English?

[Shilpi Jain]

(i) Supply consisting only of e-book.

Explanation.- For the purposes of this notification,“e-books”means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device

The above is liable @ 5%

AI Summary

E-book supply online treated as taxable supply with a reduced GST rate for digital books sold via platforms. Supply of electronic books supplied online-defined as an electronic version of a printed book readable on a computer or handheld device-constitutes a taxable supply of e-books; where the supply consists only of such an e-book supplied online, it is subject to the notified GST rate applicable to e-books.