Delhi Govt Notifies State GST on Online Gaming and Casino Supplies in line with Central Tax Notification [Read Notification]

The Government of the National Capital Territory (NCT) of Delhi has formally notified the applicability of Goods and Services Tax ( GST ) on specific gaming-related supplies, effective from October 1, 2023, following recommendations by the GST Council and amendments to the Delhi Goods and Services Tax Act ( DGST ), 2017 in the gazette.

As detailed in Notification No. 49/2023-State Tax dated May 21, 2025, the GST now applies to the following three key categories:

1. Supply of online money gaming;
2. Supply of online gaming, other than online money gaming ;and
3. Supply of actionable claims in casinos.

Also read: Supreme Court Hearing on GST Classification of Online Gaming: Key Arguments So Far

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By doing this, Delhi govt coincides with national reforms that remove the distinction between skill-based and chance-based games and apply a standard tax of 28% on the entire face value of wagers or entry fees on both skill-based and chance-based online games and casino operations. Also this notification was published in gazette while the matter of the GST classification of online gaming is pending before the supreme court.

But until recently, the gaming sector had been challenged by legal and regulatory ambiguity, along with varying views regarding the taxability of different gambling forms. On 29th September 2023, the Central Board of  Indirect Taxes and Customs ( CBIC ) notified these 3 types of supplies w.e.f. 1st October 2023, vide notification no. 49/2023-Central tax. Based on this notification, the Delhi Government has made the gazette publication including these supplies to state GST.

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The inclusion of both money and non-money online gaming under the GST net reflects the authorities’ intent to treat all forms of digital gaming as taxable supplies, regardless of whether they involve monetary stakes. Similarly, actionable claims in casinos such as chips, tokens, or credit instruments redeemable in games of chance have also been included, ensuring comprehensive coverage.

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The notification has official effect and enforceability because it was signed by Joint Secretary (Finance) Ravinder Kumar and issued in the name of the Lieutenant Governor of Delhi. To avoid fines, those in the industry have a duty to improve their regulatory systems properly. 

Also read: Centre to SC: Games of Skill with Stakes Are Gambling, Must Face 28% GST on Full Entry Amount

To Read the full text of the Notification CLICK HERE

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