August 3, 2023
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Online gaming GST liability clarified, with cross-border suppliers subject to registration and valuation tied to amounts paid to the supplier.
Proposed amendments to the CGST and IGST Acts and Schedule III clarify taxation of casinos, horse racing and online gaming, prescribe that cross-border suppliers of online money gaming be liable to pay GST with a simplified single-registration in India and potential blocking of access on non-compliance, and direct valuation of online gaming and actionable claims based on amounts paid or deposited with the supplier (excluding amounts wagered from prior winnings), with CGST Rules and notifications to be amended accordingly.