TaxTMI 
TaxTMI 
GST ON DIGITAL CONTENT AND MOBILE APPLICATIONS
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....ST ON DIGITAL CONTENT AND MOBILE APPLICATIONS <br> Query (Issue) Started By: - Sadanand Bulbule Dated:- 23-6-2025 Goods and Services Tax - GST <br> Got 3 Replies <br> GST<br> <br> Whether the principa....
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....l is required to discharge GST on in-aap purchase transactions, where such transactions are made through an Application Store Operator [ASO] is an agent acting on behlaf of the princi....
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....pal, and such operator has already discharged GST @ 18% on the full value transactioon value? My understanding is. where the agent discharges tax in respect of such supplies, no additional....
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.... tax liability arises on the principal in terms of Section 2 [105] of the CGST Act, 2017. Here ASO is an agent within the meaning of the Act, and acts on behalf of the principal to effect supply and d....
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....ischarge GST. Here I take the help of the CBIC Circular No. 167/23/2021-GST dated 17/12/2021. Experts to offer valuable opinions. --Reply By: KASTURI SETHI The Reply: Dear Sir Ji, There is no....
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.... issue of double taxation. --Reply By: Shilpi Jain The Reply: A transaction can be taxed only once. So once it is taxable in the hands of the agent, the same transaction cannot be taxed again....
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.... in the hands of the principal. --Reply By: Sadanand Bulbule The Reply: Dear experts Thanks for validation. <br>***<br> Discussion Forum - Knowledge Sharing....