Articles by CA Aakash Sarda

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Notices under GST issued to Online Gaming Companies

  CA Aakash Sarda    28 September 2023 at 09:11

Recently, online gaming companies are in receipt of pre-SCN notices in Form GST DRC-01A alleging that games wherein both skill and chance are involved such as rummy, poker etc. is predominately a game of chance and therefore will be treated as 'betting' or 'gambling'.



Corporate Guarantee - Whether Supply or not under GST

  CA Aakash Sarda    23 September 2023 at 08:55

Applicability of GST on corporate guarantee wherein related parties are involved and there is no consideration, has been a matter of dispute since introduction of GST.