{"id":76670,"date":"2026-09-17T17:34:47","date_gmt":"2026-09-17T17:34:47","guid":{"rendered":""},"modified":"2026-09-17T17:34:47","modified_gmt":"2026-09-17T17:34:47","slug":"actionable-claims-in-stake-based-gaming-attract-gst-on-gross-stakes-with-specialised-valuation-rules-for-online-gaming-and-casinos","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76670","title":{"rendered":"Actionable claims in stake-based gaming attract GST on gross stakes, with specialised valuation rules for online gaming and casinos."},"content":{"rendered":"<p>Actionable claims in stake-based gaming attract GST on gross stakes, with specialised valuation rules for online gaming and casinos.<br \/>Notes<br \/>GST<br \/>GST applies to the platform&#39;s supply of actionable claims created when players commit stakes to uncertain outcomes, including skill-based games played for stakes. Each participant obtains a contingent beneficial interest in pooled funds, while the platform is supplier where it controls rules, funds, participation and payouts. Committed stakes cease to be mere deposits and constitute consideration; valuation follows the gross stake or applicable deposit measure rather than retained platform revenue. Schedule III&#39;s negative-list treatment does not cover betting-and-gambling claims. Rule 31A governs earlier stake-based valuation, while Rules 31B and 31C prescribe online gaming and casino valuation. The online-money-gaming changes are clarificatory and apply to pending matters, subject to factual verification of deposits and computation.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=103881\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Actionable claims in stake-based gaming attract GST on gross stakes, with specialised valuation rules for online gaming and casinos.NotesGSTGST applies to the platform&#8217;s supply of actionable claims created when players commit stakes to uncertain outcom&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76670","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76670","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76670"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76670\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}