The GST Council decided to levy a 28% on online gaming and casinos on the face value of bets at entry level, even though three states – Delhi, Goa and Sikkim- expressed dissent.

The Centre plans to amend the Central GST law during the monsoon session of Parliament, with states passing the amendments in their assemblies by October 1. The valuation will be based on player payments, excluding previous game bets and total value.

The Indian government plans to review the taxation of online gaming and casinos after six months or around April 2024 to determine if any changes are required. The valuation of supply will be based on the amount paid or deposited with suppliers, excluding winnings.