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Constitution of Committee to solve the complexity on taxability and valuation for Online Gaming, Casinos & Race Courses.

In pursuance of the decision of the GST Council a Group of Ministers (GoM) on Casinos, Race Courses and Online Gaming has been constituted. The committee shall consist of 7 members headed by Sh. Nitin Patel, Deputy Chief Minister, Gujarat.

View Full List of Ministers

The committee shall submit its recommendation to the Council within six month on below issues.

a. To examine the issue of valuation of services provided by Casinos, Race Courses and online gaming portals and taxability of certain transactions in a casino, with reference to the current legal provisions and orders of Courts on related matters.

b. To examine whether any change is required in the legal provisions to adopt any better means of valuation of these services.

c. To examine the administration of such valuation provision if an alternative means of valuation is recommended.

d. To examine impact on other similarly placed services like lottery.

Taxability of online gaming is a complex issue. Recently, online gaming has been taxed as OIDAR services by AAR, Maharashtra. 

para 5.5.3. of AAR order....

A perusal of the submissions made by the applicant reveals that Digital Goods are purchased by applicant from the suppliers based abroad. Such digital goods, in this case online gaming, are then sent to the applicant by Email or Instant message service. Thus we find that there is a supply of OIDAR services to the applicant from suppliers based abroad. The nature of OIDAR services are such that it can be provided online from a remote location outside the taxable territory. A similar service provided by an Indian Service Provider, from within the taxable territory, to recipients in India would be taxable. In cases where the supplier of such service is located outside India and the recipient is a business entity (registered person) located in India, the reverse charge mechanism would get triggered and the recipient in India who is a registered entity under GST will be liable to pay GST under reverse charge and undertake necessary compliances. If the supplier is located outside India and the recipient in India is an individual consumer not registered under GST Laws, in such cases also the place of supply would be India and the transaction is amenable to levy of GST. In such case the individual should obtain registration and pay GST under reverse charge.


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May 27, 2021


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