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      "body": "![62374334.jpeg](https://steemitimages.com/DQme88ix2QER2VMoLjyGNjJUnGF5NKhAFBzLiQN2o2kJXgg/62374334.jpeg)\n\nMUMBAI: Are Bitcoin exchanges required to pay goods and services tax? If they are, what would the rate be? And, will GST be levied on the revenues or operating margins of these exchanges? \n\nIndia's top seven Bitcoin exchanges, which include Zebpay, Unocoin, CoinSecure and BtcxIndia, plan to approach the Advance Authority of Ruling (AAR) for clear answers to these questions, two people with direct knowledge of the matter told ET. AAR is a quasi-judicial body that can decide the applicability of tax rates. \n\n\"At least one Bitcoin exchange has already filed an application with the Maharashtra AAR for future tax liability,\" said one of the persons cited above. \"The tax department is currently researching the concept as Bitcoins are a very complex subject.\" Zebpay, Unocoin, CoinSecure and BtcxIndia didn't respond to queries. \n\nThe development follows the income-tax department conducting searches at top Bitcoin exchanges in December. The indirect tax department is already looking at ways in which Bitcoins can be brought under GST. ET reported in December that the indirect tax department had launched an investigation into Bitcoin exchanges operating in India to ascertain the GST rate that can be levied on them. The sales tax department and VAT authorities launched an investigation on the taxability of Bitcoins in the last financial year. \n\n![taxing-tangle.jpg](https://steemitimages.com/DQmPxpwHrouLKDackcQdo9DrozmEnFDMMZY6QthdsmRxyD2/taxing-tangle.jpg)\n\nFor the exchanges, the rate could depend on what the authorities deem Bitcoins to be — goods, services or currency. If Bitcoin is held to be a currency, there will be no GST. If it's a good, then tax of 18% could be levied, and 12% if deemed to be a service. \n\n\"The question for many Bitcoin players is whether GST is applicable on the total revenue or on the margins they earn,\" said Abhishek A Rastogi, partner at law firm Khaitan & Co. \"This is mainly because the tax authority must give clarity on whether Bitcoin exchanges are selling goods and services, or are mere trading platforms that earn margins.\" \n\nAAR DECISION TO DEFINE BIZ MODEL FOR BITCOIN EXCHANGES \nAccording to another government official, who has reviewed the balance sheets of Bitcoin players, their size is quite substantial. \"The combined revenue of top seven players would be around Rs 40,000 crore and they operate at about 20% margins,\" the official said. \"In most cases, whenever there is a 'buy' or a 'sell' order on their platforms, these exchanges charge huge differences, in the range of about Rs 1lakh.\" \n\nIf that's the case, the indirect tax department could be looking at potential revenue of up to Rs 7,200 crore (if GST is levied at 18%). AAR's decision will also help establish the business model for Bitcoin exchanges in India, defining the category for cryptocurrencies — goods, services or currency. \n\n\"The option of proceeding with advance rulings under GST should be exercised to enable clarity on future tax treatment, more so in cases where existing tax positions are untested,\" said MS Mani, partner, Deloitte India. Industry insiders said Bitcoin players, including Indian exchanges, earn their revenue through commissions, transaction fees, or price-arbitrage opportunities. Most of the exchanges allow trading of various cryptocurrencies besides Bitcoins. \n\nExperts said some Bitcoin exchanges have not been forthcoming with their data and have not paid any sales tax or VAT until now. One of the persons cited above said some exchanges had submitted different revenue figures to the sales tax and VAT authorities. \"When we compared the annual results and explanations submitted to the sales tax and VAT authorities, they were diametrically opposite,\" he said. \n\nBitcoin is the most popular cryptocurrency that allows online payments between individuals without the involvement of middlemen or financial institutions. Bitcoin prices lost about 4% Thursday evening, and were trading at $14,546 a unit, Coindesk data showed.",
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      "body": "2.0 film: The fresh news is that the release date of the Rajinikanth-Akshay Kumar starrer has now been confirmed.\n![col-1-620x413.jpg](https://steemitimages.com/DQmTTHPoXdpGh2u5zVthn7Wj14FT1HVBFkchLqdWdpTu3Ms/col-1-620x413.jpg)\n\nThe fresh news is that the release date has now been confirmed.\n\nJust a few days after Superstar Rajinikanth revealed that his much-awaited film 2.0 will be released in April, the fresh news is that about the date that has emerged is that the release has now been confirmed. Yes! For all you fans, the Rajinikanth-Akshay Kumar starrer will be at the movie theatres on April 14, that is the Tamil New Year. Nothing was known about the release date until recently.\n\nRajinikanth had earlier said that director Shankar’s ‘2.0’ release has been shifted to April as some more computer graphic work has to done in the movie. The 67-year-old actor, who met his fans for five consecutive days in Chennai, expressed doubts whether a film of such magnitude would be made again. “It is because of the content. The way how we speak about the movie Chandralekha, it will be like that,” the actor said. The 3D sci-fi film has Rajinikanth and Akshay Kumar in the lead roles. “Since there are some more CG (computer graphics) work that needs to be done, it is getting delayed. We have shifted the release to April,” Rajinikanth said. The movie, which was initially scheduled to release this year on Diwali was later postponed to January 25.\n\nMeanwhile, Lyca Production had also released an official statement about the same. “Lyca Productions – Superstar Rajinikanth – Akshay Kumar – Shankar magnum opus SciFi action thriller 2.0 to be screened worldwide in April 2018. Nation’s costliest 3D film starring Superstar Rajinikanth, Akshay Kumar, Amy Jackson, directed by Shankar, music by AR Rahman. The high-tech post-production works are fully geared and the team is all set for the release schedule,” it read.",
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