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ARTICLE · 23 DECEMBER 2022

New GST Implications On Online Gaming Industry- India

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The current GST regime differentiates between online games based on skills and chance.

IndiaTax
Rupin Chopra
Rupin Chopra
Apalka Bareja
Apalka Bareja
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The Directorate General of GST Intelligence (DGGI) has issued a INR 21,000 crore show-cause notice to the Karnataka based online gaming company, Gameskraft Technologies Private Limited on the pretext of not depositing GST for the period between 2017 and June 2022. Amidst the Gameskarft controversy, the GST Council has constituted a panel of Group of Ministers to examine and formulate a revised GST tax structure for online gaming industry. The panel has recommended certain changes in the rate of GST to be made applicable on online games along with the incidence of levy of GST on online games which has attracted strong opposition from online gaming operators.

Taxation regime on online gaming industry hovers around the confusion and lack of clarity on the classification games on the basis of 'skill' and 'chance' along with the involvement of real money in these online games.

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