https://www.taxtmi.com/article/detailed?id=12521 The imposition of Goods and Services Tax on online gaming depends on transactional character and commercial models. Platforms supplying virtual goods, in-game purchases, subscriptions, or paid access to premium features are treated as providing taxable goods or services and may attract GST. The platform's role-direct seller, facilitator, or digital service provider-determines liability allocation. Place of supply rules and cross-border provision trigger IGST considerations for users outside India, while turnover thresholds and potential exemptions affect registration and compliance obligations. en-us Fri, 12 Apr 2024 08:55:23 +0530 Fri, 12 Apr 2024 08:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12521 The imposition of Goods and Services Tax on online gaming depends on transactional character and commercial models. Platforms supplying virtual goods, in-game purchases, subscriptions, or paid access to premium features are treated as providing taxable goods or services and may attract GST. The platform's role-direct seller, facilitator, or digital service provider-determines liability allocation. Place of supply rules and cross-border provision trigger IGST considerations for users outside India, while turnover thresholds and potential exemptions affect registration and compliance obligations. Articles Goods and Services Tax - GST Fri, 12 Apr 2024 08:55:23 +0530 https://www.taxtmi.com/article/detailed?id=12521