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GST Applicability on Certain Transactions

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JALPA RAMESHCHANDRA VAGHELA

TAX ANALYST AND AUDITOR

25 Points Posted on 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.

Replies (2)

Quick Summary

This discussion explores whether GST is applicable when a third party facilitates the conversion of Google Play coins into real money or vouchers for Google India Pvt. Ltd. The initial query suggested GST collection was mandatory as it's a supply through an e-commerce operator. However, clarification was sought that the individual isn't selling an application but merely providing a conversion service, prompting a need for precise guidance on GST applicability and rates for this specific transaction.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 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

JALPA RAMESHCHANDRA VAGHELA

TAX ANALYST AND AUDITOR

25 Points Posted on 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.