India: Gaming

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Article
SC Upholds Constitutional Validity Of Levy Of GST On Actionable Claims Arising From Online Betting & Gambling Activities
The Supreme Court has ruled on the classification of online gaming, fantasy sports, and casino activities under India's GST framework, determining whether these platforms constitute betting and gambling when players stake money on uncertain outcomes. This landmark decision addresses the constitutional validity of GST levy on actionable claims arising from such transactions and clarifies the legal treatment of contingent beneficial interests in movable property under the Transfer of Property Act, 1882.
India Tax
AP
AZB & Partners
Article
The Promotion And Regulation Of Online Gaming Rules, 2026: Collapse Of The Skill-chance Distinction
The regulatory framework governing gaming in India has long been marked by regulatory uncertainty characterised by inconsistent state legislation and evolving jurisprudence. Historically, Indian gaming jurisprudence drew a sharp distinction between games of skill and games of chance, with Courts repeatedly holding that skill-dominant games such as rummy and certain formats of poker could not be equated with gambling, thereby granting them constitutional protection under Article 19(1)(g).
India Media & IT
Fox & Mandal
Article
The Promotion And Regulation Of Online Gaming Act, 2025 And The Promotion And Regulation Of Online Gaming Rules, 2026
The Act, the Rules and the OGAI are therefore simultaneously operational. The prohibition provisions under Chapter III of the Act, the criminal penalties under Chapter V of the Act and the institutional framework under the Rules are all in effect. There is effectively no formal compliance window for core prohibitions and penalties; stakeholders should treat the regime as immediately operational and adjust business models without delay.
India Media & IT
KS
King, Stubb & Kasiva
Article
Press Start To Play
India's new online gaming framework introduces a game-by-game regulatory approach that requires each operator to independently register their titles with the Online Gaming Authority, even when offering identical gameplay. The rules establish broad discretionary powers for determining what constitutes prohibited real-money gaming versus permissible e-sports, while delegating substantial operational oversight to executive advisories that can reshape compliance obligations with minimal notice.
India Media & IT
I
CMS INDUSLAW
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