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The SC in Directorate General of Goods and Services Tax Intelligence (HQs) v. Gameskraft Technologies Private Limited1 has held that activities conducted on online gaming platforms, fantasy sports platforms and casinos – where players stake money or money’s worth upon an uncertain outcome – constitute ‘betting and gambling’ for the purposes of the Goods and Service Tax (‘GST’) framework.
The SC further held that participation in betting and gaming transactions confers upon participants contingent beneficial interests in movable property, constituting actionable claims within the meaning of the Transfer of Property Act, 1882. The SC accordingly, inter alia, upheld the constitutional validity of levy of GST on the supply of actionable claims arising out of betting and gambling transactions.
Footnote
1 Directorate General of Goods and Services Tax Intelligence (HQs) v. Gameskraft Technologies Private Limited, 2026 SCC OnLine SC 1008.
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