PRESENTS
DISCUSSION ON INTERACTIVE MEETING ON GST AND
IMPLICATIONS FOR THE GAMING INDUSTRY
(Members only)
Thursday, 18th August, 2016, 4-6 pm
Venue: Nishith Desai Associates, 3, North Avenue, Maker Maxity,
Bandra-Kurla Complex, Bandra (E), Mumbai 400051.
BACKGROUND AND AGENDA
Power to tax gambling, betting and entertainments and amusements traditionally lies with the
state government by virtue of entry 62 of the state list of the constitution. Thus, the position
as of now is that the governments have sought to levy two categories of taxes, i.e.
(i) gaming/lottery tax and (ii) service tax on the commission charged by skill games/social
games companies and websites.
However, by virtue of the Constitution (122nd Amendment) (GST) Bill, 2014 as introduced and
passed in the Lok Sabha on May 06, 2015 as well as certain subsequent amendments
contemplated by the central government, it has been proposed that the power of the state
government to tax gambling and betting as well as VAT, sales tax, central sales tax, service
tax, excise, advertisement tax and variety of other taxes be subsumed in an omnibus and
uniform tax, namely, the Goods and Services Tax (“GST”).
It is widely believed that GST is set to become a reality and the question no longer is ‘whether
GST will be implemented’, but ‘when and how GST will be rolled-out’. Given that GST is likely
to be rolled-out from 1st April, 2017, it is important for all stakeholders connected with the
gaming industry to understand the practical impact of GST and the procedure of transitioning
to this new taxation regime.
In this regard, the All India Gaming Federation (AIGF) is organising an interactive session with
renowned experts to understand the impact of GST on the gaming industry.
W: www.aigf.in
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E: [email protected]
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T: +91 22 6145 8228
SCHEDULE FOR THE EVENT
16:05-16:20 hrs
Welcome address and opening
remarks by Shri Jay Sayta
16:20-17:00 hrs
Presentation by the Panelists
17:00 hrs-17:30 hrs
Interactive discussion and Q&A
session
17:30-17:40 hrs
Vote of thanks by Shri Roland
Landers, CEO, AIGF
17:40-18:10 hrs
Refreshments and networking
session
AGENDA FOR THE MEETING
• Proposed structure, manner and rate of taxation for: (a) Games of skill; and (b) other
forms of gambling and betting.
• The rate of GST for conduct of Gaming activities is uniform across the country or
would individual states have any discretion to insist on the rate of taxation or a
minimum rate/tax slab to be levied.
• Threshold below which GST would not be applicable and what taxes would be levied
in case the members do not meet the threshold proposed under GST.
• Compliances and procedures that members need to be prepared of, in light of the
new GST regime sought to be implemented.
W: www.aigf.in
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E: [email protected]
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T: +91 22 6145 8228
PANELISTS
Following are the experts who would be panelists in the interactive meeting:
• Shri Rajesh Simhan, International Taxation Partner, Nishith Desai Associates
• Shri Uday Pimprikar, Partner, Ernst & Young
• Shri Ashish Sodhani, Senior Member (International Taxation Team), Nishith
Desai Associates
MODERATOR:
Shri Jay Sayta, General Secretary, All India Gaming Federation & Founder,
Glaws.in
W: www.aigf.in
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E: [email protected]
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T: +91 22 6145 8228