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Issue ID : 120173
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GST ON DIGITAL CONTENT AND MOBILE APPLICATIONS

Date 23 Jun 2025
Replies3 Answers
Views 234 Views
Asked By

Whether the principal is required to discharge GST on in-aap purchase transactions, where such transactions are made through an Application Store Operator [ASO] is an agent  acting  on behlaf of the principal, and such operator has already discharged GST @ 18%   on the full value transactioon value?

My understanding is. where the agent discharges tax in respect of such supplies, no additional tax liability arises on the principal in terms of Section 2 [105] of the CGST Act, 2017. Here ASO is an agent within the meaning of the Act, and acts on behalf of the principal to effect supply and discharge GST. 

Here I take the help of the CBIC Circular No. 167/23/2021-GST dated 17/12/2021.

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Replied on Jun 25, 2025
1.

Dear Sir Ji,

There is no issue of double taxation. 

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Replied on Jun 26, 2025
2.

A transaction can be taxed only once. So once it is taxable in the hands of the agent, the same transaction cannot be taxed again in the hands of the principal.

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Replied on Jun 26, 2025
3.

Dear experts

Thanks for validation.

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