Online Fantasy Sports Gaming are not gambling services, rather are games of skills, hence, respondent company’s activity of conducting Online Fanstasy Sports Gaming falls under entry 998439 having applicable rate of GST at 18 per cent . In case of Online Fantasy Sports Gaming being conducted by respondent, GST would be applicable only on amount received and retained by respondent towards platform fee being amount collected for supply of goods/services and not on entire money which is put at stake by player
Source: taxmann.com
