<h1>GST Council Proposes 28% Tax on Casinos, Horse Racing, Online Gaming; Amendments to CGST & IGST Acts Suggested.</h1> The 51st GST Council meeting, chaired by the Union Finance Minister, recommended amendments to the CGST and IGST Acts to clarify taxation on supplies in casinos, horse racing, and online gaming. A 28% tax on full face value for these activities was proposed, regardless of whether they involve skill or chance. The Council suggested a provision for GST liability on foreign suppliers of online money gaming to Indian residents, requiring single registration in India. Valuation for online gaming and casino claims should exclude winnings from previous bets. These amendments aim to take effect from October 1, 2023.