Time of supply for online gaming etc. would be earlier of date of invoice or date of payment.
Notification No. 50/2023 – Central Tax, dated 29-9-2023.
Govt. notifies 1-10-2023 as effective date of applicability of CGST (Amendment) Act, 2023.
Notification No. 48/2023 – Central Tax, dated 29-9-2023.
Sec. 7 – Supply – Canteen services provided by employer in factory premises and Transportation services provided by employer on non-AC bus, does not amount to supply u/s 7 of CGST Act, ITC available to the extent of such cost borne by employer. GST is not applicable on deduction from salary towards notice pay.
Tata Autocomp Systems Ltd., In re – [2023] 154 taxmann.com 575 (AAR – GUJARAT).