https://www.taxtmi.com/article/detailed?id=11696 The Council decision imposes GST at 28% on amounts paid, payable, or deposited with online gaming suppliers at the entry stage, replacing taxation of platform fees or GGR. This removes the distinction between games of skill and chance for GST incidence and shifts the taxable base to player deposits, increasing tax burdens on platforms and reducing playable value for participants. The note questions whether deposits constitute consideration for supply, arguing that platform revenue is the fee and deposits are held for play rather than belonging to the operator. en-us Fri, 04 Aug 2023 15:32:33 +0530 Sat, 05 Aug 2023 09:27:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11696 The Council decision imposes GST at 28% on amounts paid, payable, or deposited with online gaming suppliers at the entry stage, replacing taxation of platform fees or GGR. This removes the distinction between games of skill and chance for GST incidence and shifts the taxable base to player deposits, increasing tax burdens on platforms and reducing playable value for participants. The note questions whether deposits constitute consideration for supply, arguing that platform revenue is the fee and deposits are held for play rather than belonging to the operator. Articles Goods and Services Tax - GST Fri, 04 Aug 2023 15:32:33 +0530 https://www.taxtmi.com/article/detailed?id=11696