Maharashtra AAR Authority has held that online games provided to Indian customers through attachment or secured links will attract GST at 18%. The supplier in instant AAR had procured games from China and the USA. The customers pay through PayPal. The AAR has held that “online information and data-based access or retrieval services.” to include online gaming. This it would tantamount to services. Regarding supply of e-goods to him, the AAR further held that procuring online games from foreign suppliers, the applicant will discharge IGST under RCM.
