Archive · 3 Oct 2026
GST Demands Cut for Online Gaming Firms, Directors Avoid Penalties
Some online gaming companies in India received final decisions on large GST demands.
The demand against Delta Corp was cut from ₹16,000 crore to ₹117 crore.
Pacific Gaming’s demand was cut from ₹721 crore to ₹100.8 crore.
The orders also did not give personal penalties to the directors covered by them.
India introduced a 28% GST on online money gaming from October 1, 2023.
The tax applies to the full value of bets, rather than only the gaming company’s revenue.
The report says decisions for Dream11 and Gameskraft are expected by October 14, 2026.
Those decisions may help show how authorities are handling other GST disputes in the sector.
Delta Corp’s GST demand was reduced from ₹16,000 crore to ₹117 crore.
Pacific Gaming’s GST demand was reduced from ₹721 crore to ₹100.8 crore.
The orders covered in the report impose no personal penalties on company directors.
Final orders for Dream11 and Gameskraft are expected by October 14, 2026.
The dispute concerns a 28% GST levy on the full face value of online money gaming bets, effective October 1, 2023.
- Who
- Delta Corp and Pacific Gaming; final orders for Dream11 and Gameskraft are still awaited.
- What
- GST demands against Delta Corp and Pacific Gaming were sharply reduced, and the reported orders imposed no personal penalties on directors.
- When
- The report was published around October 3, 2026; orders for Dream11 and Gameskraft are expected by October 14, 2026.
- Where
- India.
- Why
- The orders adjudicate GST demands connected to online money gaming and the tax treatment of bets.
- Delta Corp demand
- Reduced from ₹16,000 crore to ₹117 crore.
- Pacific Gaming demand
- Reduced from ₹721 crore to ₹100.8 crore.
- Director penalties
- No personal penalties were imposed on directors in the orders described.
- GST rate
- 28% on online money gaming.
- Tax basis
- The full face value of bets, rather than operator revenue or gross gaming revenue.
- Effective date
- October 1, 2023.
- Awaited orders
- Final orders involving Dream11 and Gameskraft are expected by October 14, 2026.