The GST Council in its 50th and 51st meetings had
recommended to levy GST on Casino, Horse Racing and
Online gaming at the uniform rate of 28% on full face
value. As there was no consensus among the Group of
Ministers on the aspect of taxing Casino, Horse Racing
and Online gaming at 28% on the value of bets placed
or on the Gross Gaming Revenue (GGR is the revenue
earned by the online gaming platform i.e., amount
wagered minus amount won by players), it was left to
the GST Council to decide.
