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ARTICLE · 06 JANUARY 2025

Taxability Of Online Rummy Under GST

Maheshwari & Co. Advocates & Legal Consultants
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The conclusions drawn regarding the CGST Act, the construction of terms, and the taxability of online/electronic/digital Rummy game and other similar games on Gameskraft Technologies' platform...

IndiaTax
Ketan Joshi
Ketan Joshi
Anura Biyani
Anura Biyani

The conclusions drawn regarding the CGST Act, the construction of terms, and the taxability of online/electronic/digital Rummy game and other similar games on Gameskraft Technologies' platform are as follows:

According to the decision in the case of All India Gaming Federation v. State of Karnataka (2022 SCC OnLine Kar 435), there is a clear distinction between games of skill and games of chance. Games like rummy, whether played online or offline, with or without stakes, are considered games of skill, and the test of predominance should be applied.

While Section 2(17) of the CGST Act acknowledges wagering contracts as part of business, it does not mean that lottery, betting, and gambling are considered the same as games of skill. The interpretation of the terms "lottery, betting, and gambling" under Entry 6 of Schedule III of the CGST Act should be understood in their legal sense (nomen juris), which excludes games of skill.

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