In India, the GST Council recommended 28% GST for actionable claims supplied in online gaming, regardless of whether play depends on skill, chance or both. The framework took effect prospectively on 1 October 2023. The Council’s valuation materials describe a base tied to amounts paid or deposited by or for a player—not the cumulative value of every bet. A platform’s tax obligations and an individual director’s personal liability are separate questions; the latter cannot be determined from a director’s title alone.
This guide covers India and the framework effective from 1 October 2023. The 28% recommendation, amendments that took effect, valuation rules and the treatment of an individual officer are related but distinct legal questions. The GST Council’s 50th-meeting recommendation and 51st-meeting agenda, along with its training material, describe the framework; the applicable law and instruments for a particular transaction should be checked before calculating or challenging a tax demand.
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Do skill games attract 28% GST in India?
Under the post-1 October 2023 framework described by the Council, skill alone does not take qualifying online money gaming outside the 28% treatment. The Council recommended taxing actionable claims supplied in online gaming at 28%, whether an outcome depends on skill, chance or both.
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The 51st-meeting agenda describes online money gaming as online play where a player pays or deposits money or money’s worth—including virtual digital assets—in expectation of winning money or money’s worth. The result may depend on skill, chance or both, and the definition described in the agenda applies whether or not the activity is otherwise permissible. The agenda also defines online gaming broadly as offering a game over the internet or an electronic network.
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This is not a statement that every online game is automatically taxed as online money gaming. A free game, or one without a payment or deposit of money or money’s worth in expectation of a win, does not necessarily meet that definition. Its GST treatment depends on the facts and the applicable provisions; the Council materials cited here do not settle every other possible classification.
Is GST charged on every bet or on the amount deposited?
The Council’s training material describes the online gaming valuation basis as the amount paid or payable to, or deposited with, the supplier by or for the player. It excludes amounts used for further games or bets out of earlier winnings. That is different from adding up the total turnover of repeated bets.
The difference matters when winnings are played again: under the valuation approach described in that material, an amount recycled from earlier winnings is not counted again merely because it is used for another game or bet. The treatment of a particular wallet balance, bonus, cash-back, tournament entry or mixed payment flow cannot be decided from that general description alone; transaction details and operative law matter.
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The 28% figure is the Council-recommended rate. A Council recommendation, an enacted amendment, an operative notification and the valuation rule applied to a specific transaction are separate legal layers. For an actual tax calculation, check the current applicable statutory text and instruments rather than treating the Council summary as a transaction-specific assessment.
When did the 28% online gaming GST rule start?
The amended framework took effect prospectively on 1 October 2023, according to GST Council training material. The Council’s 53rd-meeting record likewise describes the amendment as prospective from that date and discusses earlier Directorate General of GST Intelligence (DGGI) notices under the law applicable to those earlier periods.
| Period | How to understand the issue |
|---|---|
| Before 1 October 2023 | Earlier notices and disputes concern the law then in force. The later framework does not, by itself, decide those cases. |
| On or after 1 October 2023 | The amended framework described by the Council applies prospectively. The exact liability and valuation still depend on the applicable provisions and transaction facts. |
Accordingly, neither the 28% rate nor the later valuation approach should be applied automatically to every earlier tax period. A prior-period dispute needs to be assessed under the law and facts for that period.
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Does the rule apply to offshore gaming platforms?
The 51st-meeting agenda describes a specific IGST framework for an online money gaming supplier located outside India’s taxable territory when it supplies a person in India. It assigns liability to the offshore supplier and describes a single registration under a simplified scheme. It also refers to an Indian representative or appointed person in certain circumstances, and possible access blocking in stated cases of non-compliance with registration or payment requirements.
Those details are described in a Council agenda setting out proposed changes. An operator, user or adviser dealing with a particular offshore platform should check the operative IGST Act, rules and current requirements before relying on the agenda as a complete compliance guide.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.Can directors be personally liable for a gaming company’s GST dues?
Do not assume that a director is personally liable simply because the company operates a gaming platform or owes GST. The Council materials about who is treated as the supplier address the platform or supplier’s tax treatment; they do not, on their own, establish an individual officer’s liability.
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Whether a director or another officer faces personal exposure depends on the applicable statutory route, the facts, and the procedural posture of the matter. The statutory material available for this topic does not establish the conditions or defenses sufficiently to give a reliable blanket answer. A company demand, recovery action or prosecution should therefore be reviewed against the current consolidated CGST Act and the specific provisions invoked, not inferred from a person’s job title.
A 2026 Supreme Court judgment indexed as 2026 INSC 595 has surfaced in connection with pre-amendment valuation and Section 15. Without the complete official judgment and its scope, it should not be treated as resolving director liability or deciding all disputes over demands for periods before 1 October 2023.
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What to check before relying on a GST assessment
- Identify the period: establish whether the demand concerns a period before or on/after 1 October 2023.
- Map the payment flow: determine what the player paid or deposited, whether it was money or money’s worth, and whether amounts were reused from earlier winnings.
- Identify the supplier and location: confirm which entity supplied or arranged the game and whether the offshore-supplier framework may apply.
- Read the notice’s legal basis: distinguish a claim against the company from any separate claim against an officer, and identify the statutory provision relied upon.
- Verify current legal instruments: check the consolidated legislation, operative rules and notifications relevant to the transaction and tax period. For an individual officer facing action, get advice based on the actual notice and facts.
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