Accounting for casinos and gaming12/29/2023 ![]() ![]() GST Council in its 50th and 51st GST Council meetings recommended the substantial changes to the taxation landscape on the actionable claims supplied in Casinos, Horse racing and Online gaming, will be taxed 28% on full face value, irrespective of whether the activities are a game of skill or chance.Īccordingly, the GST Council recommended certain amendments in the CGST Act 2017 and the IGST Act 2017, including amendment in Schedule III of CGST Act, 2017, to provide clarity on the taxation of supplies in casinos, horse racing and online gaming. ![]() Effective October 1, 2023, these changes will have a substantial impact on how these industries operate and are taxed. GST Council meetings in 2023 led to significant changes in the taxation landscape for certain activities, specifically online gaming, casinos, and horse racing.
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