By including VDA, they have plucked the overseas gaming platforms who have no base in India and operate only on cryptos or alike if they have Indian customer base. It will be interesting to see how Government will keep a track of compliance by overseas players and how much effective blocking work as operating through changed IP address is a common phenomenon in the industry.
He further stated that one interesting amendment is inclusion of platform owner to be considered as supplier. This will be applicable where gaming companies are using third party platforms for their games.
Link – https://economictimes.indiatimes.com/news/economy/policy/gst-council-to-review-taxation-on-online-gaming-casinos-horse-racing-in-6-months-from-implementation/articleshow/102353209.cms?utm_source=contentofinterest&utm_medium=text&utm_campaign=cppst