Reeling under the impact of the 28% GST regime, the online gaming industry has found a glimmer of hope after the GST Council recommended the insertion of Section 11A in the CGST Act Insertion of Section 11A will give the power to the GST Council to overrule retrospective tax demands in cases where lower rates were initially paid due to industry-wide trade practices While there is no certainty that the gaming industry would find a relief, the sector, which has seen the top lines of major players fall as much as 60% after imposition of new GST regime, is cautiously optimistic