Case Law Details
In re Sachar Gaming Private Limited (GST AAR Maharashtra)
Whether the exemption to a ‘defence formation for preparation and generation of E – way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s) that function under the Ministry of Defence, Government of India?
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA
PROCEEDINGS
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The Present application has been tiled under Section 97 of the Central Goods and Services Tax Act 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the COST Act and MOST Act” respectively] by M/s. SACHAR GAMING PRIVATE: LIMITED., the applicant, seeking an advance ruling in respect of the following questions.
1. Whether the platform service of online gaming is to be classified as goods or services?
2. What is the value of supply of services of the platform provider?
3. Whether IGST or SGST& CGST will be applicable depending upon the physical presence of participant and/or IP address of participant participating in the contest?
The applicant has submitted a letter via email dated 05.07.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 09.01.2020.
The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of the case.
ORDER
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO. GST-ARA- 90/2019-20/B-27
Mumbai, dt. 13.07.2021
For reasons as discussed in the body of the order. the questions are answered thus —
The Application in GST ARA Porn: No. 01 of M/s. SACHAR GAMING PRIVATE LIMITED vide reference ARA No. 90 dated 09.01.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
PLACE – Mumbai
DATE – 13.07.2021
RAJIV MAGOO
(MEMBER)
T. R. RAMNANI
(MEMBER)
Copy to:-.
1. The applicant
2. The concerned Central / State officer
3. The Commissioner of State Tax. Maharashtra State. Mumbai
4. The Pr. Chief Commissioner of Central Tax. Churchgate. Mumbai
5. Joint commissioner of State Mx. Mahuvikas for Website.
Note:- An Appeal against this advance ruling order shall be made before The Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax. 15th floor, Air India Building. Nariman Point. Mumbai – 400021. Online facility is available on gst.gov.in for online appeal application against order passed by Advance Ruling Authority.
