Online money gaming classification creates GST liability for platform operators and deems cross-border supplies to domestic recipients taxable. The Act inserts definitions for online gaming, online money gaming and virtual digital asset, expands actionable claims to include betting, casinos, gambling, horse racing, lottery and online money gaming, and provides that any person who organises or operates a platform for supply of such specified actionable claims shall be deemed the supplier for GST purposes, with all Act provisions applying as if that person is liable to pay tax. The Act also treats cross-border supplies of online money gaming to persons in the country as taxable and amends Schedule III accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Online money gaming classification creates GST liability for platform operators and deems cross-border supplies to domestic recipients taxable.
The Act inserts definitions for online gaming, online money gaming and virtual digital asset, expands actionable claims to include betting, casinos, gambling, horse racing, lottery and online money gaming, and provides that any person who organises or operates a platform for supply of such specified actionable claims shall be deemed the supplier for GST purposes, with all Act provisions applying as if that person is liable to pay tax. The Act also treats cross-border supplies of online money gaming to persons in the country as taxable and amends Schedule III accordingly.
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