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28% GST: Game Over or Game Plan?

India’s GST regime has never been shy about reshaping markets. Online gaming-one of the fastest-growing corners of the digital economy-has felt this most acutely since the uniform 28% GST came into force on 1 October 2023 for online gaming, casinos, and horse racing. What changed was not only the rate but the tax base itself: GST now applies on the entire amount a player deposits or pays (the “full face value”), rather than the platform’s fee or margin........ Read More

GST on Online Gaming - A Detailed Discussion

Online gaming as its name suggests means playing a game on the internet. The term “online gaming” is also defined in section 2 (80A) of CGST Act 2017 which states that "online gaming" means offering of a game on the internet or an electronic network and includes online money gaming. Further, as per sub section 80B of section 2 of CGST Act 2017 the term "online money gaming" means online gaming in which players pay or deposit money....................... Read More