The Goods & Services Tax (GST) Council may meet in October instead of September, as the group of ministers (GoM) on casinos, race courses & online gaming, as well as the panel on the GST Appellate Tribunal (GSTAT), are yet to submit their reports, sources told FE.
With no unanimity about taxing at the rate of 28% on the full value of the consideration, without making a distinction between games of skill or chance, the GoM led by Meghalaya chief minister Conrad Sangma has sought legal opinion on whether or not the prize money in online gaming and horse racing is covered within “actionable claim”.
The report has yet to be submitted, despite the GoM’s intention to do so by September 16. According to insiders, it will be submitted at another GoM meeting later this month to include a legal opinion on the topic.
On August 18, the GoM on tribunals, chaired by Haryana deputy chief minister Dushyant Chautala, agreed to establish the GST Appellate Tribunal (GSTAT), with the main court in New Delhi and comparable benches in other cities. However, the report has yet to be submitted to the council.
According to sources, each of these regional benches will have a judicial officer with the rank of a high court judge and a senior tax officer from the Centre or the state as a technical member. A state can only host a maximum of five benches, and state governments will have some leeway in appointing technical members.