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GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Levy of GST - offline/online games such as Rummy - games of ...


GST Implications for Games: Skill vs. Chance Determines Tax; Only Chance-Based Games Like Lottery and Gambling Taxed Under CGST Act.

May 23, 2023

Case Laws     GST     HC

Levy of GST - offline/online games such as Rummy - games of chance or skill? - Entry 6 in Schedule III to the CGST Act taking actionable claims out of the purview of supply of goods or services would clearly apply to games of skill and only games of chance such as lottery, betting and gambling would be taxable. - HC

 

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