GST & Online Gaming in India: Impact on Users 2023

Online games have evolved tremendously over the past decade, with today’s gamers choosing to play on virtual platforms and in the convenience of their homes.

The category of online gamers varies from card games, AAA games,
e-sports, fantasy games, casual online games like candy crush, fruit chop, snooker and online chess.

The review of literature and law indicates essential insights into the attitudes and perceptions of online gamers. It highlights the need to consider legal and sociological development while formulating rules and policies that are fair, transparent, and effective in promoting compliance among taxpayers.

This paper examines the implication of indirect taxation of online gaming in India and highlights the issue they face.

EPWA and YKA have surveyed to analyse the effect of increased taxation on online gamers.

Based on the survey, it is concluded that over 60% of online gamers will refrain from playing online gaming due to increased GST rates.

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