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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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GST rate on Betting on Horse race

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....ST rate on Betting on Horse race<br> Query (Issue) Started By: - Shyam Naik Dated:- 3-9-2017 Last Reply Date:- 3-9-2017 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>Dear Experts, Kindly opine, what is the tax rate for Betting on Horse Race Service? The service by a race club by way of totalisator or licence to Bookmaker is taxable @28% vide SAC 9996. It appears that it covers services b....

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....y the race club, and does not include any service by a licensed Bookmaker. Further, it appears that there is demacration between gambling and betting. Gambling is purely a game of chance, where as betting involves element of knowledge, skill etc, although, element of chance is not completely rulled out, is a game of Skill. The history, biography, strength, stamina, fitness etc of the horse and jo....

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....ckey is taken into consideration by the wager, while betting in Horse Race. Most of the state legislatures exclude Betting on Horse Race, from the statutory definition of gambling. Accordingly, it appears that the betting service in relation to Horse Race may not get covered under Heading 9996 : Gambling attracting GST of 28%. It appears that the service of betting on Horse Race by a Bookmaker ma....

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....y get covered under tariff heading 999692(Being not gambling but betting). Thank You. With due regards, Shyam Reply By Rajagopalan Ranganathan: The Reply: Sir, Vide Sl. No. 34 (vi) of Notification No. 11/2017-Central Tax (Rate) dated 28.6.2017 which refers to &quot;Recreational, cultural and sporting services and falls under SAC 9996.&quot; In my opinion betting on horse race can be classifi....

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....ed as a recreation and hence the same is chargeable to CGST @9%.<br> Discussion Forum - Knowledge Sharing ....

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