The GST Council had, in May 2021, set up a Group of Ministers (GoM) on casinos, race courses and online gaming. The GoM had reportedly agreed on a 28 percent tax, irrespective of whether it was a game of skill or chance. There has also been a lack of consensus on whether GST should be levied only on the fees charged by the portal or the entire consideration, including the bet amount. As of now, online gaming that does not amount to betting, attracts 18 percent of fees charged by portals as GST.
Source: a2ztaxcorp.com