AAR explains GST on supply of Digital Goods/Online Gaming

In re Amogh Ramesh Bhatawadekar (GST AAR Maharashtra)

Question. I) Whether ‘e-goods’ as commercially known in the market are ‘goods’ as defined in the GST Acts or are they services as per GST Act?

Answer: – E-goods, in this case- ‘Online Gaming’ will be covered under services under the GST Act.

Question. 2) If they are goods what is the It’s HSN classification and or if services what is SAC classification& rate of GST on its sale/supply within state?

Answer: – In view of observations made above the SAC will be 998439.

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