The UP assembly on Wednesday passed a bill to impose 28% GST on the online gaming, casinos, lottery and horse racing events in the state. The bill, introduced by the state parliamentary and the finance minister Suresh Khanna, envisaged application of 28% tax at the entry level, instead of the gross gaming revenue (GGR) which was levied from the promoter or its agent. Speaking on the floor of the house, Khanna said that the online gaming, lottery, casinos and horse racing did not qualify as the game of skill, but as game of chance. He said that earlier the state government used to levy tax on GGR which was susceptible to manipulation by the promoter or the service provider. He said that the promoter of the game or its agents will also be required to get registered with the government. The development came almost two months after UP promulgated ordinance to levy tax on online gaming industry.