West Bengal finance minister Chandrima Bhattacharya said the Council has also approved the exemption of GST on import of cancer drug Dinutuximab, and Food for Special Medical Purposes (FSMP) used in the treatment of rare diseases.

"GST Council has decided that online gaming, casinos and horse racing will be taxed at 28 per cent at entry point on full face value of bets," she told reporters here.

The minister said that changes will be made in the GST law to state that these three supplies are not actionable claims, like that of lottery and betting.

Sudhir Mungantiwar, Maharashtra forest cultural and fisheries minister, said the council has decided to do away with the distinction of game of skill and chance in case of online gaming.

28 per cent tax would be levied on the full face value of bets, Mungantiwar said.

Mungantiwar further said that the council has also approved setting up of appellate tribunals.

However, if the sale of cinema ticket and supply of eatables such as popcorn or cold drinks etc. are clubbed and sold together, the entire supply should be treated as composite supply and taxed as per the applicable rate of the principal supply, which in this case is cinema ticket.

Currently, movie tickets below ₹100 are taxed at 12 per cent, while those above the threshold attract an 18 per cent GST.

The GST Council is chaired by the Union Finance Minister and comprises ministers from every state and Union Territory.