51st GST Council recommendations:

Levy of 28% GST on actionable claims in casinos, horse racing, and online gaming. The GST Council has recommended that a uniform rate of 28% GST be levied on actionable claims in casinos, horse racing, and online gaming.

This rate will be applicable irrespective of whether the activity is categorized as a game of skill or chance. Valuation of supply of online gaming and actionable claims in casinos.

The GST Council has also recommended that the valuation of the supply of online gaming and actionable claims in casinos be based on the amount paid or payable to or deposited with the supplier, by or on behalf of the player

(excluding the amount entered into games/ bets out of winnings of previous games/ bets).

Registration of foreign suppliers of online gaming services. The GST Council has recommended that foreign suppliers of online gaming services be required to register with GST authorities in India.

This will help to ensure that these suppliers comply with GST laws and pay the appropriate taxes.

Blocking of access to consumers for non-compliant suppliers. The GST Council has also recommended that the government invoke provisions of the Information Technology Act to block access to consumers for suppliers of online gaming services who do not comply with GST laws.

This will help to prevent these suppliers from evading taxes. These recommendations are still subject to the approval of the Union Cabinet. However, if they are approved, they will have a significant impact on the online gaming and gambling industry in India.