GST Rates on Casino and Gambling

By | September 3, 2017
Print Friendly, PDF & Email
(Last Updated On: September 3, 2017)

 

Q.2 Vide notification No. 11/2017-Central Tax (rate) dated the 28th June 2017 entry 34, GST on the service of admission into casino under Heading 9996 (recreational, cultural and sporting services) has been levied @ 28%. Since the value of supply rule has not specified the method of determining taxable amount in casino, casino operators have been informed to collect 28% GST on gross amount collected as admission charge or entry fee. The method of levy adopted needs to be clarified,

Ans. Relevant part of entry 34 of the said CGST notification reads as under:

“Heading 9996 (recreational, cultural and sporting services)—…

(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. -14%

(iv)******

(v) Gambling. -14%”

As is evident from the notification, “entry to casinos” and “gambling” are two different services, and GST is leviable at 28% on both these services (14% CGST and 14% SGST) on the value determined as per section 15 of the CGST Act. Thus, GST @ 28% would apply on entry to casinos as well as on betting/gambling services being provided by casinos on the transaction value of betting, i.e. the total bet value, in addition to GST levy on any other services being provided by the casinos (such as services by way of supply of food/drinks etc. at the casinos). Betting, in pre-GST regime, was subjected to Betting Tax on full bet value.

 

GST FAQ on Services

Related GST FAQ

150 GST FAQ’s Replied by Govt of India

Tweet FAQs on GST Registration

GST Tweet -100 FAQs replied by Govt ; Compilation

GST Rates FAQs on queries of Various Sectors Clarified by Govt

50 GST FAQ released on 30.08.2017 by CBEC

GST FAQ on Composition, Exports, Invoice and Returns , Job Work ,Levy

GST FAQs on queries of Various Sectors : Issued by Govt

GST FAQs for Traders

GST FAQ on HSN Codes

GST Handbook – Free Download

GST on Government Services FAQs

GST on Gems & Jewellery : FAQ

GST FAQ on IT / ITES

GST on Handicraft Sector : FAQ

GST on Mining Sector : FAQ

GST on Drugs and Pharmaceuticals : FAQ

GST on E Commerce : FAQ

GST on Food Processing Industry : FAQ

GST on Textile : FAQ’s

GST on Export : FAQ’s

GST on MSME : FAQ’s

FAQs on Composition Levy under GST ( India )

Drawback after GST regime

GSTIN / PAN and Invoice information in Shipping Bill

Bond or LUT along with Shipping Bill

Related Topic on GST 

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material
Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

Leave a Reply

Your email address will not be published. Required fields are marked *