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left arrow Jul 27, 2026

SC Upholds Constitutional Validity of Levy of GST on Actionable Claims Arising from Online Betting & Gambling Activities

The SC in Directorate General of Goods and Services Tax Intelligence (HQs) v. Gameskraft Technologies Private Limited[1] has held that activities conducted on online gaming platforms, fantasy sports platforms and casinos – where players stake money or money’s worth upon an uncertain outcome – constitute ‘betting and gambling’ for the purposes of the Goods and Service Tax (‘GST’) framework.

The SC further held that participation in betting and gaming transactions confers upon participants contingent beneficial interests in movable property, constituting actionable claims within the meaning of the Transfer of Property Act, 1882. The SC accordingly, inter alia, upheld the constitutional validity of levy of GST on the supply of actionable claims arising out of betting and gambling transactions.

[1] Directorate General of Goods and Services Tax Intelligence (HQs) v. Gameskraft Technologies Private Limited, 2026 SCC OnLine SC 1008.

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These are the views and opinions of the author(s) and do not necessarily reflect the views of the Firm. This article is intended for general information only and does not constitute legal or other advice and you acknowledge that there is no relationship (implied, legal or fiduciary) between you and the author/AZB. AZB does not claim that the article's content or information is accurate, correct or complete, and disclaims all liability for any loss or damage caused through error or omission.

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