Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

GST Applicability on Certain Transactions

JALPA RAMESHCHANDRA VAGHELA (TAX ANALYST AND AUDITOR) (25 Points)

27 April 2022

Hi there,

Kindly Guide on the following issue.

A Person is selling an application to Google India Pvt. Ltd. where ppl buy coins to play the game. Does a person required to collect GST and Rate applicable. Kindly justify the replies and comments alongwith appropriate Circular in this regard.

Reply
Follow
Share

2 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 28 April 2022

You yourself in the Query Answered " Selling an Application to Google"
As per section 7 of CGST Act it's an supply.

And As per Section 24 of CGST Act , supply of goods or Services through E-commerce operator, mandatory required to obtain registration in GST & As per Section 25(3) the person once registered under this Act is required to comply with all provision of Act.

Hence you are required to collect & pay GST

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

JALPA RAMESHCHANDRA VAGHELA (TAX ANALYST AND AUDITOR) (25 Points)
Replied 17 May 2022

@ Pankaj Rawat, i know tht person is not selling an application ..... a person is jus a 3rd party whho provide facility to convert google play coins into real money or voucher ..... kindly understand the query and then answer.