The Supreme Court has delivered a landmark ruling that classifies online gaming, including fantasy sports, as betting and gambling under the GST framework. This upholds the imposition of a 28% retrospective tax, clarifying a major regulatory grey area. For aspirants, this is a critical case study on judicial interpretation of taxation laws and the constitutional validity of GST on actionable claims.
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1-Minute Revision
- ›GST Rate Upheld: 28%
- ›Constitutional Articles: 366(12) & 366(12A)
- ›Target this Data: 28% GST rate on online gaming as betting/gambling.
- ›Target this Nodal Body: Directorate General of Goods and Services Tax Intelligence (DGGI).
- ›Target this Legal Point: Constitutional validity under Articles 366(12) and 366(12A).
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