ORDER NO. GST-ARA-38/2018-19/B-III Archives - Tax Heal https://www.taxheal.com/tag/order-no-gst-ara-38-2018-19-b-iii Complete Guide for Income Tax and GST in India Mon, 19 Nov 2018 04:50:30 +0000 en-US hourly 1 https://wordpress.org/?v=7.0 Pay IGST on sale of lottery tickets of Mizoram by distributor in Maharashtra : AAR https://www.taxheal.com/pay-igst-on-sale-of-lottery-tickets-of-mizoram-by-distributor-in-maharashtra-aar.html https://www.taxheal.com/pay-igst-on-sale-of-lottery-tickets-of-mizoram-by-distributor-in-maharashtra-aar.html#respond Mon, 19 Nov 2018 01:45:13 +0000 https://taxheal.com/?p=72208 Where applicant is acting as distributor or marketing agents of lottery schemes organized by State Government of Mizoram (organizing state) and procures online tickets from organizing state for distribution across Maharashtra and tickets are sold through a chain of dealers /sales terminals of applicant spread across Maharashtra. Supplier of lottery is State Government of Mizoram… Read More »

]]> Where applicant is acting as distributor or marketing agents of lottery schemes organized by State Government of Mizoram (organizing state) and procures online tickets from organizing state for distribution across Maharashtra and tickets are sold through a chain of dealers /sales terminals of applicant spread across Maharashtra.

Supplier of lottery is State Government of Mizoram and recipient of supply i.e., lottery distributor or Agent, is applicant who is located in Maharashtra and, therefore, as per provisions of section 7(1) of IGST Act, transaction shall be treated as supply of goods in course of ‘interstate’ trade or commerce and applicant is liable to payment of IGST under Reverse Charge mechanism as per provisions of section 5(3) and Notification No. 4/2017 Integrated Tax (Rate) dated 28-6-2017

AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA

Ecool Gaming Solutions (P.) Ltd., In re

B.V. BORHADE AND PANKAJ KUMAR MEMBER

ORDER NO. GST-ARA-38/2018-19/B-III

SEPTEMBER  10, 2018

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Other GST Judgments

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