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,-
- admission to entertainment events or access to amusement facilities including casinos, race-course
- ancillary services provided by casinos and race-course in relation to such admission.
- 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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