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There's also social angle to e-gaming: Vivek Johri, CBIC

"GST Councils decision of 28% tax is a clarification of governments view that online gaming is an actionable claim, liable to be taxed at 28% on face value. The amendment proposed in GST laws is to further make it clear that "online gaming" is an actionable claim and liable to GST."
Vivek Johri Central Board Indirect Taxes Gst Council Cbic Chairman Gaming Industry

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