Supreme Court Upholds Dual Taxation on Cable TV, OTT Platforms: Report

Supreme Court Upholds Dual Taxation on Cable TV, OTT Platforms: Report

The Supreme Court has upheld the right of state governments to levy an entertainment tax on broadcasting and digital streaming services, as they are classified as a "luxury" under the seventh schedule of the Constitution of India. This ruling clarifies that both cable TV broadcasters are liable to pay a service tax to the central government and an entertainment tax to the respective state governments.

Supreme Court Ruling May Open Door to Dual Taxation on OTT Platforms, Gaming Apps

The Supreme Court's ruling on dual taxation for broadcasters could significantly impact OTT platforms, gaming apps, and digital content services by allowing both service and entertainment taxes.