AAR: Classifies online-gaming as service attracting 18% GST, rules on reverse-charge applicability

Maharashtra AAR holds that e-goods/digital goods i.e. ‘online gaming’ will be covered under services under the GST laws, classifiable under SAC 998439 attracting GST rate of 18%; Notes the flow of transaction for determining whether GST under reverse charge is applicable in the situation where online games are bought from a foreign supplier and supplied by Applicant through CLOUD server to customer; Further, observes that e-goods are stored on CLOUD located outside I...