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.
Experts to offer valuable opinions.