Online money gaming taxability: platform operators and cross border supplies are made liable for GST on specified actionable claims. The Act inserts definitions for online gaming, online money gaming, specified actionable claim and virtual digital asset; deems organisers or platform operators of specified actionable claims to be suppliers liable to GST; makes cross-border supplies of online money gaming to persons in India taxable; and replaces 'lottery, betting and gambling' with 'specified actionable claims' in Schedule III, without prejudice to other laws regulating or prohibiting such activities.
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 taxability: platform operators and cross border supplies are made liable for GST on specified actionable claims.
The Act inserts definitions for online gaming, online money gaming, specified actionable claim and virtual digital asset; deems organisers or platform operators of specified actionable claims to be suppliers liable to GST; makes cross-border supplies of online money gaming to persons in India taxable; and replaces "lottery, betting and gambling" with "specified actionable claims" in Schedule III, without prejudice to other laws regulating or prohibiting such activities.
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