The Goods and Services Tax (GST) Council, on Thursday, decided not to levy GST on the fee paid by litigants in the Consumer Disputes Commissions and any penalty imposed by these Commissions.
A press release issued by the Central Board of Excise and Customs (CBEC) said that the council further confirmed that 28 percent tax is leviable on 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 and the 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.
However, the 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%.
