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    <title>LEVY OF GST ON ONLINE GAMING – JOURNEY FROM GST COUNCIL TO ENACTMENT</title>
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    <description>Statutory amendments reclassify casinos, horse racing and online gaming as specified actionable claims, subjecting both games of skill and chance to a uniform high-rate GST levied on cash or equivalent deposits placed by players at entry. The law defines online gaming, online money gaming and virtual digital assets, requires mandatory Indian registration for offshore suppliers to Indian players, and mandates special place-of-supply and valuation rules. Specific valuation rules and compliance measures, including single-registration and access-blocking for non-compliance, are to be prescribed, with central and state enactments needed for nationwide effect.</description>
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