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ARTICLE · 30 MAY 2023

Government Mulls Bringing Online Gaming Under GST- India

S.S. Rana & Co.
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According to the India Brand Equity Foundation, the Indian online gaming market is currently valued at USD 2.6 billion and is projected to reach USD 8.6 billion by the year 2027.

IndiaMedia, Telecoms, IT, Entertainment
Rupin Chopra
Rupin Chopra
Apalka Bareja
Apalka Bareja
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INTRODUCTION

According to the India Brand Equity Foundation1, the Indian online gaming market is currently valued at USD 2.6 billion and is projected to reach USD 8.6 billion by the year 2027. Such staggering growth is fueled by a burgeoning population of youth in India with access to affordable internet data and an unregulated online gaming industry, making the sector seem ripe for continuous growth in the foreseeable future.

In light of this, it is pertinent to take note of the recent and upcoming steps by the government to introduce an effective tax and regulatory regime for the online gaming sector.

RECENT STEPS

Inclusion of Online Gaming under GST

Since the seminal verdict of the Bombay High Court in the case of Dream 112, wherein the Hon'ble Court not only declared Dream 11 to be a game of skill but also exempted it from the purview of Central Goods and Services Tax (CGST) Act, 2017; which otherwise levies a GST of 28% on betting and gambling

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