https://www.taxtmi.com/caselaws?id=401987 The authority determined that "e-goods," specifically online gaming, are classified as services under the GST Acts. Online gaming falls under SAC 998439 with an 18% GST rate. It was clarified that "e-goods" are not exempt from GST, and the GST rate applicable on their supply is 18%. In cases of procurement from foreign suppliers, IGST liability must be discharged under the reverse charge mechanism. Transactions within India, even if paid in dollars, are subject to 18% GST. Services provided within the taxable territory, including those stored on CLOUD servers outside India, are not considered exports and require GST payment. IGST under Section 5(3) & 5(4) applies at an 18% rate under the reverse charge mechanism. en-us Tue, 15 Dec 2020 00:00:00 +0530 Fri, 04 Jun 2021 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401987 The authority determined that "e-goods," specifically online gaming, are classified as services under the GST Acts. Online gaming falls under SAC 998439 with an 18% GST rate. It was clarified that "e-goods" are not exempt from GST, and the GST rate applicable on their supply is 18%. In cases of procurement from foreign suppliers, IGST liability must be discharged under the reverse charge mechanism. Transactions within India, even if paid in dollars, are subject to 18% GST. Services provided within the taxable territory, including those stored on CLOUD servers outside India, are not considered exports and require GST payment. IGST under Section 5(3) & 5(4) applies at an 18% rate under the reverse charge mechanism. Case-Laws GST Tue, 15 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401987