Even as the Goods and Services Tax (GST) Council continues to struggle to arrive at a consensus over the issue of rate of taxation for the online gaming sector, a Group of Ministers (GoM) is considering a proposal to segregate the amount collected by online gaming portals into two accounts—service and escrow. According to the proposal, the service account should attract the GST rate of 28 per cent, while the money in the escrow account could attract a tax deducted at source (TDS) of 30 per cent under the direct tax rules.