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ARTICLE · 31 OCTOBER 2023

Online Gaming Sector – Developments In October 2023

Lakshmikumaran & Sridharan
Lakshmikumaran & Sridharan
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Lakshmikumaran & Sridharan

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The online gaming sector witnessed a series of watershed developments in the GST regime in the month of October 2023 from legislative and litigative standpoint.

IndiaMedia, Telecoms, IT, Entertainment
Lakshmikumaran & Sridharan Attorneys
Lakshmikumaran & Sridharan Attorneys
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The online gaming sector witnessed a series of watershed developments in the GST regime in the month of October 2023 from legislative and litigative standpoint. The key legislative development was the transition into the new deposit-based GST regime which has become effective from 1 October 2023.

New taxation regime for online gaming w.e.f. 1 October 2023

The 50th GST Council recommended that the actionable claims supplied in online gaming, and horse racing shall be taxed at the rate of 28% on full face value, irrespective of whether the activities are game of skill or game of chance. Subsequently, post stakeholder consultations, the 51st GST Council further announced the following critical recommendations:

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