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
ORDER NO. GST-ARA-38/2018-19/B-III
SEPTEMBER 10, 2018
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