Payment of IGST on import of Supply of online money gaming as the goods - proviso to section 5(1) of IGST Act shall not apply (as CVD under Customs Act), but on which integrated tax shall be levied u/s 5(1) itself w.e.f 1st day of October, 2023. - 03/2023 - Integrated GST (IGST)

📋

Contents

Note

Bookmark

For full text, please login

Verification Pending

The Email Id has not been verified. Click on the link we have sent on

Didn't receive the mail? Resend Mail

Don't have an account? Register Here

Integrated tax on imports of online money gaming: proviso to section 5(1) will not apply; IGST leviable. Supply of online money gaming is notified as goods for import such that the proviso to sub section (1) of section 5 of the Integrated Goods and Services Tax Act shall not apply, and integrated tax shall be levied and collected under sub section (1) of section 5 of the Act on those imports.

Page of

Press 'Enter' after typing page number.

to of Results

Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

Integrated tax on imports of online money gaming: proviso to section 5(1) will not apply; IGST leviable.

Supply of online money gaming is notified as goods for import such that the proviso to sub section (1) of section 5 of the Integrated Goods and Services Tax Act shall not apply, and integrated tax shall be levied and collected under sub section (1) of section 5 of the Act on those imports.

Full Summary is available for active users!

Note: It is a system-generated summary and is for quick reference only.

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Notifications

Notifications

Payment of IGST on import of Supply of online money gaming as the goods - proviso to section 5(1) of IGST Act shall not apply (as CVD under Customs Act), but on which integrated tax shall be levied u/s 5(1) itself w.e.f 1st day of October, 2023. - 03/2023 - Integrated GST (IGST)

Integrated tax on imports of online money gaming: proviso to section 5(1) will not apply; IGST leviable.

Topics

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Notifications

Notifications

Payment of IGST on import of Supply of online money gaming as the goods - proviso to section 5(1) of IGST Act shall not apply (as CVD under Customs Act), but on which integrated tax shall be levied u/s 5(1) itself w.e.f 1st day of October, 2023. - 03/2023 - Integrated GST (IGST)

Print Options

Username/Email Address

Password

The Email Id has not been verified. Click on the link we have sent on

Integrated tax on imports of online money gaming: proviso to section 5(1) will not apply; IGST leviable.

Topics