Platform’s commission/service fee or on gross gaming revenue (total stake value – distributed winnings). The table below shows the HSN code and changes in GST rate on online gaming with timelines for applicability- However, if any https://ind-win7.com/ platform commission/service fee is collected, it is to be seen if a higher 28% or a lower GST rate would apply for online gaming. With no monetary consideration involved in online gaming, it will not attract GST. In other words, money-based games are illegal in India and not allowed to operate.

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