{"id":247,"date":"2024-12-04T09:42:56","date_gmt":"2024-12-04T09:42:56","guid":{"rendered":"https:\/\/sites.exeter.ac.uk\/tarc\/?p=247"},"modified":"2026-01-22T14:30:08","modified_gmt":"2026-01-22T14:30:08","slug":"solving-challenges-in-the-levy-and-collection-of-the-goods-and-services-tax-on-virtual-digital-assets-cryptoassets-in-india","status":"publish","type":"post","link":"https:\/\/sites.exeter.ac.uk\/tarc\/2024\/12\/04\/solving-challenges-in-the-levy-and-collection-of-the-goods-and-services-tax-on-virtual-digital-assets-cryptoassets-in-india\/","title":{"rendered":"Solving Challenges in the Levy and Collection of the Goods and Services Tax on Virtual Digital Assets (Cryptoassets) in India"},"content":{"rendered":"\n<p>Manohar Samal, Principal Associate at Ratan Samal &amp; Associates, Mumbai, India; Arbitrator at the Indian Institute of Arbitration and Mediation, Cochin, India. Email: <a href=\"mailto:manohar@ratansamalassociates.com\">manohar@ratansamalassociates.com<\/a> \u00a0<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\" \/>\n\n\n\n<p>My research commentary, <a href=\"https:\/\/jota.website\/jota\/article\/view\/166\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Solving Challenges in the Levy and Collection of the Goods and Services Tax on Virtual Digital Assets (Cryptoassets) in India<\/em><\/a>, published in <em>The Journal of Tax Administration<\/em>\u2019s recent special issue, <a href=\"https:\/\/jota.website\/jota\/issue\/view\/16\"><em>9(1): The Taxation of Cryptoassets<\/em><\/a>, delves into the intricate challenges faced by the cryptoasset industry in respect of the levy of Goods and Services Tax (GST) in India with the aim of alleviating such challenges.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cryptoassets and the GST: The Challenges Involved<\/h2>\n\n\n\n<p>My commentary discusses the concept, definition, and ambit of cryptoassets (or \u201cvirtual digital assets\u201d) under Indian law and proceeds to analyse the characteristics of the GST in India. Thereafter, the specific challenges faced in the levy of GST on cryptocurrencies, crypto exchanges, non-fungible tokens, non-fungible token marketplaces, security tokens, and other blockchain services providers, such as miners and validators, are presented.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The Levy of GST on Virtual Digital Assets: Solutions<\/h2>\n\n\n\n<p>While considering the challenges, I also present potential solutions that can assist with the clear and unambiguous interpretation of the levy of the GST on the virtual digital assets (cryptoassets) industry. The commentary investigates potential solutions to the challenges faced in the classification of cryptoassets, the ascertainment of their nature as goods or services, the way in which they are valued for tax, and how their taxation is enforced and administered by the tax authority through the lens of the GST on virtual digital assets (cryptoassets).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">References<\/h2>\n\n\n\n<ul>\n<li>Samal, M. (2024). Solving challenges in the levy and collection of the goods and services tax on virtual digital assets (cryptoassets) in India. <em>The Journal of Tax Administration<\/em>, <em>9<\/em>(1), 103\u2013114. <a href=\"https:\/\/jota.website\/jota\/article\/view\/166\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/jota.website\/jota\/article\/view\/166<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Manohar Samal, Principal Associate at Ratan Samal &amp; Associates, Mumbai, India; Arbitrator at the Indian Institute of Arbitration and Mediation, Cochin, India. Email: manohar@ratansamalassociates.com \u00a0 [&hellip;]<\/p>\n","protected":false},"author":2311,"featured_media":211,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[67,73,69,65,71],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Solving Challenges in the Levy and Collection of the Goods and Services Tax on Virtual Digital Assets (Cryptoassets) in India - Tax Administration Research Centre<\/title>\n<meta name=\"description\" content=\"Explore the challenges of levying and collecting GST on virtual digital assets in India, addressing regulatory issues, compliance, and tax policy solutions.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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