{"id":9361,"date":"2026-06-03T07:48:15","date_gmt":"2026-06-03T02:18:15","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=9361"},"modified":"2026-06-03T07:48:15","modified_gmt":"2026-06-03T02:18:15","slug":"sc-upholds-retrospective-28-gst-levy-on-online-gaming-fantasy-sports-casinos","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-retrospective-28-gst-levy-on-online-gaming-fantasy-sports-casinos","title":{"rendered":"SC Upholds Retrospective 28% GST Levy on Online Gaming | Fantasy Sports | Casinos"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000420826\/sc-upheld-retrospective-28-gst-levy-on-online-gaming-companies\">Directorate General of Goods and Services Tax Intelligence (HQS) vs. Gameskraft Technologies Pvt. Ltd. (2026) 42 Centax 495 (S.C.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><strong>J.B. Pardiwala<\/strong> &amp; <strong>R. Mahadevan<\/strong>, JJ.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioners were online gaming operators operating online platforms that offered games of skill. Show cause notices were issued, alleging misclassification of their activities by treating them as betting and gambling, and demanding GST on the entire stakes rather than solely on the platform fee. Aggrieved by these notices, the petitioners challenged both the notices and the constitutional validity of certain provisions of the CGST Act and the rules framed thereunder. Pursuant to orders of the Supreme Court, various writ petitions involving similar issues were transferred from different High Courts for adjudication. The matter was placed before the Hon\u2019ble Supreme Court.<\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p>The Hon\u2019ble Supreme Court held that the levy of GST on actionable claims arising from betting and gambling transactions is constitutionally valid and falls within the legislative competence conferred by Article 246A of the Constitution. It held that Sections 2(31), 2(52), 7, 9 and 15 of the CGST Act, the corresponding provisions of State GST Acts, Rules 31A and 31B of the CGST Rules, and the related notifications and circulars are constitutionally valid and that the challenge to their validity was liable to be rejected. The Court further held that the amendments introduced by the CGST (Amendment) Act, 2023, including the amendment to Entry 6 of Schedule III and the insertion of Rules 31B and 31C, are clarificatory and explanatory in nature and therefore operate retrospectively.<\/p>\n<p>It further held that organised online gaming activities, including fantasy sports and other gaming formats involving pooled stakes, give rise to actionable claim supplies taxable under the statutory framework governing betting and gambling transactions, irrespective of the characterisation of the underlying game as one of skill or chance. In respect of casino transactions, it held that recourse to Rule 31 and best-judgment valuation under the pre-amendment framework could not be regarded as impermissible where complete and reliable records were unavailable, though the ultimate determination of taxable value would be governed by Rule 31C.<\/p>\n<p>The Court also set aside the Karnataka High Court judgment quashing the SCNs and restored the notices for adjudication in accordance with law. Further, it set aside the Bombay High Court ruling to the extent it held that fantasy sports transactions constituted actionable claims other than betting and gambling and therefore fell outside the GST framework. Accordingly, all pending SCNs, adjudication proceedings and consequential demands relating to online gaming, fantasy sports and casino transactions were directed to be decided in accordance with Rules 31B and 31C and the findings recorded in the judgment, and the writ petitions and transferred cases were dismissed.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>All India Gaming Federation v. State of Karnataka \u2014 2022 SCC OnLine Kar 435 \u2014 Referred [Para 16.7]<\/li>\n<li>Assessing Officer (International Taxation) v. Nestle SA \u2014 [2023] 155 taxmann.com 384 (SC) = [2024] 296 Taxman 580 (SC) = [2023] 458 ITR 756 (SC) \u2014 Referred [Para 21.6]<\/li>\n<li>Assn. for Democratic Reforms and another (Electoral Bond Scheme) v. Union of India and others \u2014 (2024) 5 SCC 1 \u2014 Referred [Para 23.6]<\/li>\n<li>Balaji Enterprises v. CCE \u2014 (1997) 5 SCC 268 \u2014 Referred [Para 26.3]<\/li>\n<li>CCE v. Acer India Ltd. \u2014 (2004) 8 SCC 173 \u2014 Referred [Para 25.5]<\/li>\n<li>CCE v. Grasim Industries Ltd. \u2014 (2018) 7 SCC 233 \u2014 Referred [Para 25.5]<\/li>\n<li>CCE v. Larsen and Toubro Limited 2015 INSC 498 \u2014 Referred [Para 24.9]<\/li>\n<li>CIT (Central) v. Vatika Township Private Limited \u2014 (2015) 1 SCC 1 \u2014 Referred [Para 66.11]<\/li>\n<li>CIT I, Ahmedabad v. Gold Coin Health Food Private Limited \u2014 (2008) 9 SCC 622 \u2014 Referred [Para 66.13]<\/li>\n<li>CIT v. B C Srinivasa Setty 1981 INSC 41 \u2014 Referred [Para 24.9]<\/li>\n<li>CIT v. Excel Industries Limited \u2014 (2014) 13 SCC 459 \u2014 Referred [Para 26.10]<\/li>\n<li>CIT v. Pepsi Foods Ltd. \u2014 (2021) 7 SCC 413 \u2014 Referred [Para 30.12]<\/li>\n<li>CIT v. Shoorji Vallabhdas &amp; Co. \u2014 [1962] 46 ITR 144 (SC) \u2014 Referred [Para 26.10]<\/li>\n<li>Commissioner of CGST v. Safari Retreats (P) Ltd. \u2014 (2025) 2 SCC 523 \u2014 Referred [Para 30.4]<\/li>\n<li>CTO v. SBI \u2014 (2016) 10 SCC 595 \u2014 Referred [Para 25.3]<\/li>\n<li>D.J. Malpani v. CCE \u2014 (2019) 9 SCC 120 \u2014 Referred [Para 21.3]<\/li>\n<li>Federation of Hotel and Restaurant Assn. of India v. Union of India \u2014 (1989) 3 SCC 634 \u2014 Referred [Para 18.14]<\/li>\n<li>Vodafone International HoldingsB.V. v. Union of India and another 2012 INSC 45 \u2014 Referred [Para 27.26]<\/li>\n<li>Gameskraft Technologies (P.) Ltd. v. Directorate General of Goods Services Tax Intelligence \u2014 [2023] 150 taxmann.com 252 (Karnataka) = [2023] 98 GST 93 (Karnataka) set aside \u2014 Referred [Para 86]<\/li>\n<li>Ghanashyam Mishra and Sons Private Limited v. Edelweiss Asset Reconstruction Co. Limited and Ors. \u2014 (2021) 9 SCC 657 \u2014 Referred [Para 66.12]<\/li>\n<li>Gherulal Parakh v. Mahadeodas Maiya \u2014 1959 SCC OnLine SC 4 \u2014 Referred [Para 21.2]<\/li>\n<li>Godfrey Phillips India Pvt. Ltd v. State of Uttar Pradesh \u2014 (2005) 2 SCC 515 \u2014 Referred [Para 18.16]<\/li>\n<li>Govind Saran Ganga Saran v. CST \u2014 1985 INSC 107 \u2014 Referred [Para 24.9]<\/li>\n<li>Gujarat Ambuja Cements Ltd. and another v. Union of India and another \u2014 (2005) 4 SCC 214 \u2014 Referred [Para 18.19]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(30)%20G.S.T.L.%20441%20(Bom.)&amp;itemType=AP\">Gurdeep Singh Sachar v. Union of India<\/a> \u2014 [2019] 106 taxmann.com 290 (Bombay) = [2019] 75 GST 258 (Bombay) = 2019 (30) G.S.T.L. 441 (Bombay) set aside \u2014 Referred [Para 86.4]<\/li>\n<li>Gwalior Distilleries (P) Ltd v. State of M.P. \u2014 (2020) 12 SCC 690 \u2014 Referred [Para 27.24]<\/li>\n<li>H. Anraj v. Government of Tamil Nadu \u2014 (1986) 1 SCC 414 \u2014 Referred [Para 15.21]<\/li>\n<li>Head Digital Works Pvt. Ltd and another v. State of Kerala \u2014 2021 SCC OnLine Ker 3592 \u2014 Referred [Para 16.7]<\/li>\n<li>Jindal Stainless Ltd. v. State of Haryana \u2014 (2017) 12 SCC 1 \u2014 Referred [Para 28.2]<\/li>\n<li>Junglee Games India Pvt. Ltd v. State of Tamil Nadu and others \u2014 2021 SCC OnLine Mad 2762 \u2014 Referred [Para 16.7]<\/li>\n<li>Kapico Kerala Resorts (P) Ltd v. State of Kerala \u2014 (2020) 3 SCC 18 \u2014 Referred [Para 23.19]<\/li>\n<li>K.R. Lakshmanan v. State of Tamil Nadu and another \u2014 1996 (2) SCC 226 \u2014 Referred [Para 16.1]<\/li>\n<li>Krishnaswamy S. PD &amp; Anr. v. Union of India and Others \u2014 (2006) 3 SCC 286 \u2014 Referred [Para 29.15]<\/li>\n<li>K.T. Moopil Nair v. State of Kerala 3 SCR 77 \u2014 Referred [Para 28.2]<\/li>\n<li>Kunhayammed v. State of Kerala \u2014 (2000) 6 SCC 359 \u2014 Referred [Para 16.8]<\/li>\n<li>Laghu Udyog Bharati &amp; another v. Union of India and others \u2014 (1999) 6 SCC 418 \u2014 Referred [Para 26.1]<\/li>\n<li>Lakshmanan and Bangalore Turf Club Ltd v. ESI \u2014 (2014) 9 SCC 657 \u2014 Referred [Para 30.3]<\/li>\n<li>Maneka Gandhi v. Union of India \u2014 (1978) 1 SCC 248 \u2014 Referred [Para 43.5]<\/li>\n<li>Manish Trivedi v. State of Rajasthan 12 SCR 205 \u2014 Referred [Para 17.4]<\/li>\n<li>Mineral Area Development Authority and another v. SAIL and another \u2014 (2024) 10 SCC 1 \u2014 Referred [Para 18.14]<\/li>\n<li>MM Aqua Technologies v. CIT \u2014 (2021) 10 SCC 816 \u2014 Referred [Para 30.13]<\/li>\n<li>M.P.V. Sundararamier v. State of A.P. \u2014 AIR 1958 SC 468 \u2014 Referred [Para 18.14]<\/li>\n<li>Munjaal Manishbhai Bhatt v. Union of India \u2014 2022 SCC OnLine Guj 2593 \u2014 Referred [Para 29.9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2023)%2012%20Centax%20199%20(Mad.)&amp;itemType=AP\">Parle Agro (P.) Ltd. v. Union of India<\/a> \u2014 (2023) 12 Centax 199 (Mad.) = 2024 (81) G.S.T.L. 283 (Mad.) \u2014 Referred [Para 26.8]<\/li>\n<li>Property Owners Association and others v. State of Maharashtra and others \u2014 2024 SCC OnLine SC 3122 \u2014 Referred [Para 23.1]<\/li>\n<li>Rajasthan Industrial Development &amp; Investment Corporation &amp; another v. Diamond and Gem Development Corporation Ltd &amp; another 4 SCR 331 \u2014 Referred [Para 17.4]<\/li>\n<li>Rajiv Sarin v. State of Uttarakhand \u2014 (2011) 8 SCC 708 \u2014 Referred [Para 50.14]<\/li>\n<li>Ravindra Singh Choudhary v. Union of India \u2014 2020 SCC OnLine Raj 2688 \u2014 Referred [Para 23.18]<\/li>\n<li>R.C. Tobacco (P) Ltd v. Union of India 2005 INSC 431 \u2014 Referred [Para 27.25]<\/li>\n<li>Relying on Sodexo SVC India (P) Ltd. v. State of Maharashtra \u2014 (2015) 16 SCC 479 \u2014 Referred [Para 25.4]<\/li>\n<li>R.K. Garg v. Union of India \u2014 (1981) 4 SCC 675 \u2014 Referred [Para 50.16]<\/li>\n<li>R.M.D. Chamarbaugwala and another v. Union of India and another 1957 SCR 930 \u2014 Referred [Para 16.3]<\/li>\n<li>Shayara Bano v. Union of India \u2014 (2017) 9 SCC 1 \u2014 Referred [Para 43.5]<\/li>\n<li>Siddheshwar Sahakari Sakhar Karkhana Ltd. v. CIT and others \u2014 (2004) 12 SCC 1 \u2014 Referred [Para 21.3]<\/li>\n<li>Skill Lotto Solutions Pvt. Ltd. v. Union of India and others \u2014 (2021) 15 SCC 667 \u2014 Referred [Para 15.31]<\/li>\n<li>State Bank of India v. V. Ramakrishnan and another \u2014 (2018) 17 SCC 394 \u2014 Referred [Para 66.14]<\/li>\n<li>State of Andhra Pradesh v. K. Satyanarayana and others 1967 INSC 269 \u2014 Referred [Para 15.20]<\/li>\n<li>State of Bombay v. R.M.D. Chamarbaugwala 1957 SCR 870 \u2014 Referred [Para 16.3]<\/li>\n<li>State of Gujarat v. S.A. Himnani Distributors (P.) Ltd. \u2014 2013 SCC ONLINE GUJ 7330 \u2014 Referred [Para 29.15]<\/li>\n<li>State of Karnataka v. State of Meghalaya \u2014 (2023) 4 SCC 416 \u2014 Referred [Para 18.14]<\/li>\n<li>State of Kerala and Ors. v. Mar Appraem Kuri Co. Ltd. and another \u2014 (2012) 7 SCC 106 \u2014 Referred [Para 50.8]<\/li>\n<li>State of Kerala v. Builders Association of India \u2014 (1997) 2 SCC 183 \u2014 Referred [Para 50.16]<\/li>\n<li>State of Kerala v. Haji K. Kutty Naha 1 SCR 645 \u2014 Referred [Para 30.12]<\/li>\n<li>State of Madhya Pradesh v. Tikamdas \u2014 (1975) 2 SCC 100 \u2014 Referred [Para 62.1]<\/li>\n<li>State of M.P. v. Nandlal Jaiswal \u2014 (1986) 4 SCC 566 \u2014 Referred [Para 27.24]<\/li>\n<li>State of Rajasthan v. Rajasthan Chemists Association \u2014 (2006) 6 SCC 773 \u2014 Referred [Para 26.10]<\/li>\n<li>State of U.P. v. Lalta Prasad Vaish and Sons 2024 INSC 812 \u2014 Referred [Para 18.14]<\/li>\n<li>Sultana Begum v. Prem Chand Jain \u2014 (1997) 1 SCC 373 \u2014 Referred [Para 32.9]<\/li>\n<li>Sunrise Associates v. Government of NCT of Delhi and others \u2014 (2006) 5 SCC 603 \u2014 Referred [Para 15.11]<\/li>\n<li>Surendra Koli v. State of UP \u2014 (2014) 16 SCC 718 \u2014 Referred [Para 78.3]<\/li>\n<li>Tata Consultancy Services v. State of A.P. \u2014 (2005) 1 SCC 308 \u2014 Referred [Para 50.21]<\/li>\n<li>T.N. Kalyana Mandapam Association v. Union of India and others \u2014 (2004) 5 SCC 632 \u2014 Referred [Para 18.19]<\/li>\n<li>Tote Investors Ltd. and Smoker (1967) 3 A.E.R. 242 andFirm of Pratapchand Nopaji v. Firm of Kotrike Venkata Setty &amp; Sons and others \u2014 (1975) 2 SCC 208 \u2014 Referred [Para 15.12]<\/li>\n<li>Union of India and Another v. A Sanyasi Rao and Others \u2014 (1996) 3 SCC 465 \u2014 Referred [Para 29.8]<\/li>\n<li>Union of India v. Bombay Tyre International Ltd. \u2014 (1984) 1 SCC 467 \u2014 Referred [Para 25.5]<\/li>\n<li>Union of India v. Hansoli Devi \u2014 (2002) 7 SCC 273 \u2014 Referred [Para 32.9]<\/li>\n<li>Union of India v. Intercontinental Consultants &amp; Technocrats (P) Ltd 2018 INSC 217 \u2014 Referred [Para 24.7]<\/li>\n<li>Union of India v. Intercontinental Consultants &amp; Technocrats Pvt. Ltd. 10 SCR 309 \u2014 Referred [Para 26.10]<\/li>\n<li>Union of India v. Mohit Minerals Pvt. Ltd. \u2014 (2022) 10 SCC 700 \u2014 Referred [Para 15.21]<\/li>\n<li>Union of India v. Rajeev Bansal 2024 INSC 754 \u2014 Referred [Para 24.1]<\/li>\n<li>Universal Sompo General Insurance Co. Ltd v. Suresh Chand Jain &amp; another \u2014 2023 SCC OnLine SC 877 \u2014 Referred [Para 17.7]<\/li>\n<li>Yash Raj Films Private Limited v. Afreen Fatima Zaidi and another \u2014 (2024) 10 SCC 515 \u2014 Referred [Para 15.19]<\/li>\n<li>Zile Singh v. State of Haryana and Ors. \u2014 (2004) 8 SCC 1 \u2014 Referred [Para 66.10]<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2027%2F01%2F2018&amp;itemType=AP\">Circular No. 27\/01\/2018-GST<\/a> dated 04-01-2018<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20354%20%2F107%20%2F2017&amp;itemType=AP\">Circular No. 354 \/107 \/2017 &#8211; TRU<\/a> dated 04-01-2018<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%20178%2F10%2F2022%20-%20GST&amp;itemType=AP\">Circular No. 178\/10\/2022 &#8211; GST<\/a> dated 03-08-2022<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Circular%20No.%2006%2F06%2F2017-GST&amp;itemType=AP\">Circular No. 06\/06\/2017-GST<\/a> dated 27-08-2017<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Notification No. 11 \/ 2017 &#8211; Central Tax (Rate) dated 28-07-2017<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%206%2F2018%E2%80%93%20Central%20Tax%20(Rate&amp;itemType=AP\">Notification No. 6\/2018\u2013 Central Tax (Rate<\/a>) dated 25-01-2018<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%201%2F2017%20%E2%80%93%20Central%20Tax%20(Rate)&amp;itemType=AP\">Notification No. 1\/2017 \u2013 Central Tax (Rate)<\/a> dated 28-06-2017<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2024%2F2018-Central%20Tax%20(Rate)&amp;itemType=AP\">Notification No. 24\/2018-CT (Rate)<\/a> dated 31-12-2018<\/li>\n<li>Notification No. 3\/2018-CGST dated 23-01-2018<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2049%2F2023%20-%20CGST&amp;itemType=AP\">Notification No. 49\/2023 &#8211; CGST<\/a> dated 29-09-2023<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%203%2F2023&amp;itemType=AP\">Notification No. 3\/2023<\/a> dated 29-09-2023<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Directorate General of Goods and Services Tax Intelligence (HQS) vs.&hellip;<\/p>\n","protected":false},"author":19,"featured_media":9372,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-9361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - 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