Consider the statement regarding Bills to levy tax on e-gaming, and casinos in parliament

1. It is proposed to levy a 28% tax on e-gaming, and casinos.

2. The amendments pertain to the insertion of a provision in Schedule III of the CGST Act, 2017.

Select the correct answer by using the code mentioned below

1
Both 1 and 2
2
Only 2
3
Only 1
4
Neither 1 nor 2

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