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ARTICLE · 25 AUGUST 2023

Cabinet Sanctions Amendments For Introducing 28% GST On Online Gaming

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Pursuant to the recommendation of the 50th GST Council Meeting held on July 11, 2023 concerning the imposition of consistent 28% GST rate on all actionable claims supplied in casinos, horse racing and online gaming on full face value.

IndiaTax
Apalka Bareja
Apalka Bareja
Isha Sharma
Isha Sharma
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Background

Pursuant to the recommendation of the 50th GST Council Meeting held on July 11, 2023 concerning the imposition of consistent 28% GST rate on all actionable claims supplied in casinos, horse racing and online gaming on full face value, irrespective of whether the activities are a game of skill or game of chance, the 51st GST Council Meeting was conducted on August 02, 2023 to propose modifications in the CGST Act and IGST Act, 2017 respectively, to clarify government's instance on taxation of online gaming sectors.

The Council also recommended to propose a specific provision in the IGST Act, 2017 to provide for liability to pay GST on the supply of online money gaming by a supplier located outside India to a person in India, for single registration in India for the said supplier through a simplified registration scheme.

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