Case Law Details
Case Name : In re Ecool gaming solutions private limited (GST AAR Maharashtra)
Appeal Number : No. GST-ARA-38/2018-19/B-111
Date of Judgement/Order : 10/09/2018
Related Assessment Year :
Courts :
AAR Maharashtra Advance Rulings
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In re Ecool gaming solutions private limited (GST AAR Maharashtra)
In the present case, applicant is recipient of supply in the form of lottery and is located in Maharashtra. The supplier of lottery is the State Government of Mizoram which is located outside State .Therefore as per the provisions of Section 7(1) of the IGST Act, the transaction shall be treated as a supply of goods in the course of “interstate” trade or commerce.
In view of Section 5(3) of the IGS
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