GST  on Services by casinos and race-course

GST Clarifications  :

Notification /Circulars will  be issued  w.e.f  25th January, 2018.

To clarify that  services by way of,-

1. admission to entertainment events or access to amusement facilities including casinos, race-course
2. ancillary services provided by casinos and race-course in relation to such admission.
3. services given by race-course by way of totalisator (if given through some other person or charged separately as fees for using totalisator for purpose of betting,
   are taxable at 28%.

Services given by race-course by way of license to bookmaker which is not a service by way of betting and gambling, is taxable at 18%.

[25TH GST Council Meeting Decisions   and GST Rate changes on services by 25th GST Council Meeting : Recommendations ]

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