The 51st meeting of the Goods and Services Tax (GST) Council was conducted on August 2nd 2023 through video conferencing in New Delhi, with Nirmala Sitharaman, the union Finance Minister, presiding over the session along with Revenue Secretary Sanjay Malhotra, Union Minister of State for Finance Pankaj Chaudary and other state ministers too.
Also read: 51st GST Council Meeting: Key Highlights
States like Kerala have expressed concerns in the GST Council regarding the determination of the place of supply for online gaming. In response, the Revenue Secretary assured that a notification or rules will be issued as necessary to address the matter.
The secretary clarified that the place of supply is a general concern and not specifically limited to online gaming. It includes services delivered online from one location while being utilized in other locations. Therefore, there will be no amendments concerning this matter, but notifications or rules will be issued to provide further clarification on the subject.
Also read: Review of 28% GST on Online Gaming after 6 months implementation: GST Council
The Council also recommended to insert a specific provision in IGST Act, 2017 to provide for liability to pay GST on the supply of online money gaming by a supplier located outside India to a person in India, for single registration in India for the said supplier through a simplified registration scheme and also for blocking of access by the public to any information generated, transmitted, received or hosted in any computer resource used for supply of online money gaming by such supplier in case of failure to comply with provisions of registration and payment of tax.
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