Online Gaming: Implications of GST amendment and retrospective application
Retrospective application of the new amendment does not seem to have strong legs to stand on and if such clarification is used to effectively alter the scope of the original levy itself, it will have to be interpreted as a substantive amendment.
Retrospective application of the new amendment does not seem to have strong legs to stand on and if such clarification is used to effectively alter the scope of the original levy itself, it will have to be interpreted as a substantive amendment.