GST on Online Gaming

Session 1

Overview of the Online gaming industry- Regulatory and Fiscal land scape

• Overview of the online gaming industry
• Importance of the sector
  • Skill Vs Chance Debate;
  • Social Dimensions; Legality/ Morality;, Psychological and Perception Issues
  • Revenue Models; Wager; Gross gaming Revenue (GGR);
  • Multiple State Laws

Session 2

• Online Money Gaming and Actionable claims in Casinos. Under GST/ SAC-9996 and its implications and GST Rate applicability
• Recent Changes & Recommendations on Online Gaming. Place of supply; Remote supply, OIDAR and its challenges in Gaming Industry-Implications for GST.
• Impact of amendments in GST Law on online gaming revenue.

Session 3

• Overview of – Dream11 Fantasy case;
• Gameskraft Technologies Pvt.Ltd. vs, DGGI & Ors Hon’ble Karnataka HC judgement.
• Other relevant Hon’ble High Court judgements

Note: Sessions are taking place only on:12th, 18th & 19th May’24