Chapter V - Place of supply of goods or services
Section 14A
Section 14A: Overseas online money gaming
Section 14A addresses online money gaming supplied by a person outside India's taxable territory to a person in it. The overseas supplier is liable for IGST and must use the statutory simplified registration route.
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Need advice on Section 14A?
This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) A supplier of online money gaming as defined in clause (80B) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017), not located in the taxable territory, shall in respect of the supply of online money gaming by him to a person in the taxable territory, be liable to pay integrated tax on such supply.
(2) For the purposes of complying with provisions of sub-section (1), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in sub-section (2) of section 14 of this Act: Provided that any person located in the taxable territory representing such supplier for any purpose in the taxable territory shall get registered and pay the integrated tax on behalf of the supplier: Provided further that if such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he shall appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax.
(3) In case of failure to comply with provisions of sub-section (1) or sub-section (2) by the supplier of the online money gaming or a person appointed by such supplier or both, notwithstanding anything contained in section 69A of the Information Technology Act, 2000 (21 of 2000), any information generated, transmitted, received or hosted in any computer resource used for supply of online money gaming by such supplier shall be liable to be blocked for access by the public in such manner as specified in the said Act.
Introduction
Inserted in 2023, this provision concerns 'online money gaming' as defined by CGST Section 2(80B). It should not be applied to every online game or digital subscription; classify the activity against the statutory definition first.
Key takeaways
Overseas supplier is liable
For qualifying online money gaming supplied by a person outside the taxable territory to a person in it, subsection (1) places integrated tax liability on that supplier.
Single simplified registration
Subsection (2) requires the overseas supplier to obtain one registration under the simplified scheme referenced in Section 14(2).
Representative and enforcement rules
The statute addresses an Indian representative or appointed payment person and permits blocking of access to the relevant computer resource if the subsection (1) or (2) requirements are not met, through the specified legal mechanism.
Check the statutory activity and locations
Confirm whether the supply is online money gaming within CGST Section 2(80B), whether the supplier is outside the taxable territory, and whether the recipient is in the taxable territory. These are the threshold elements of IGST Section 14A(1).
The tax provision does not itself determine whether the underlying gaming activity is allowed under separate gaming or other laws.
Registration and payment responsibility
The overseas supplier must obtain a single registration under the simplified scheme referred to in Section 14(2). A person representing the supplier in the taxable territory must register and pay on its behalf; where the supplier has no physical presence or representative, it must appoint a person in the taxable territory for payment.
Current registration mechanics and forms must be checked against the operative GST rules and portal requirements.
Consequence of non-compliance
If the supplier or its appointed person fails to comply with subsections (1) or (2), subsection (3) provides for blocking public access to the computer resource used for the supply in the manner specified under the Information Technology Act mechanism. This is a statutory enforcement consequence, not an automatic determination of tax classification or liability in every online service case.
Practical checklist
Do
- Test the actual product against CGST Section 2(80B) before applying Section 14A.
- Record supplier and recipient locations and identify the Indian representative or appointed person, if any.
- Check the current simplified registration procedure and retain tax payment evidence.
- Review other applicable gaming laws separately from the IGST tax obligation.
Frequently asked questions
Does Section 14A apply to every overseas digital game?
No. It concerns online money gaming as defined in the CGST Act, supplied by a person outside the taxable territory to a person in it.
Does IGST registration make a gaming product lawful?
No. Section 14A addresses integrated tax and registration; other laws governing the activity must be considered separately.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026