casino tax

In India, the casino industry operates under specific tax regulations that vary across different states. The taxation system for casinos includes both direct and indirect taxes imposed by central and state governments.

Local casinos in states like Goa and Sikkim are subject to GST （Goods and Services Tax） at a rate of 28% on the full face value of chips purchased. Additionally, states levy their own entertainment taxes and license fees on casino operations.

The Indian government also collects income tax from casino winnings under the Income Tax Act. Any winnings above ₹10,000 are subject to TDS （Tax Deducted at Source） at 30%, making compliance crucial for both operators and players.