In-app purchase: Commission and taxes

I’m writing to understand how taxes are applied to our subscription revenue and to clarify a potential issue we’re facing.

For a ₹299 subscription: Apple deducts a 30% commission, leaving us with ₹209.30.

After that, an additional tax of approximately 18% (₹36.11) is deducted by Apple, which reduces the amount further.

When we receive this ₹173.19 in our bank, we are required to pay 18% GST again on this amount in India.

This appears to result in us paying tax twice. Could you clarify why 18% tax is deducted by Apple, and if we are not required to pay it again, where can we see this adjustment on the GST portal?

In-app purchase: Commission and taxes
 
 
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