CGST Casino & Online Gaming Update 2023

Last updated: 30 September 2023

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Quick Summary

The Central Board of Indirect Taxes and Customs (CBIC) has issued a new notification, effective from 1st October 2023. This notification clarifies that Goods and Services Tax (GST) will now apply to the supply of online money gaming, other forms of online gaming, and actionable claims in casinos. This update aims to bring these sectors under the GST regime.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION
No. 49/2023 – Central Tax

New Delhi, dated the 29th September, 2023

G.S.R. (E).— In exercise of the powers conferred under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, notifies the following supplies under the said sub-section, namely:—

(i) supply of online money gaming;

(ii) supply of online gaming, other than online money gaming; and

(iii) supply of actionable claims in casinos.

2. This notification shall come into force on the 1st day of October, 2023.

[F. No. CBIC-20016/29/2023-GST]

(Raghavendra Pal Singh)
Director

FAQ :

This notification comes into force on the 1st day of October, 2023.

The notification covers the supply of online money gaming, supply of online gaming (other than online money gaming), and actionable claims in casinos.

The notification was issued by the Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Government of India.

Actionable claims in casinos are being notified for taxation under the Central Goods and Services Tax Act.