India Friday notified the 28% Goods and Services Tax (GST) levy on online gaming, which will come into effect from October 1, as decided, even as some state governments are yet to pass the requisite legislation.

• A top finance ministry official told ET that the new regime will not be deferred and come into effect as planned.
• A detailed notification issued late evening specified the date of implementation and rules applicable.
• It also detailed changes to various returns forms under GST.