Author Mr. Vikas Agarwal tabulates the Supreme court ruling on online gaming as follows –
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| Aspect | Revenue’s Arguments | Taxpayer’s Arguments |
| Nature of Activity | Once stakes are placed, all gaming (skill or chance) amounts to taxable betting/ gambling. | Skill games remain skill-based despite stakes; stakes don’t convert skill into gambling. |
| Taxable Supply | Supply is “chance to win”; platforms are suppliers, not mere facilitators, liable on full stake value. | GST should apply only to platforms fee (commission), not the entire stake/ prize pool held by players. |
| Valuation | GST applies on gross face value (total stakes), consistent with law and Council decisions since GST inception. | Taxing full stakes causes double taxation; international best practice is taxing net gaming revenue (GGR). |
| Legal Scope & Rules | Pre-2023 and post-2023 laws cover gaming claims; 2023 clarifications don’t affect retrospective liablity | 2023 amendments introduce a new levy; pre-2023 demands lac legal basis and are ultra vires. |
| Classification issues | Absence of specific HSN code doesn’t invalidate levy; “goods” classification under rate notifications suffice. | Lack of proper Customs Tariff classification undermines the levy’s validity. |
| Platforms’ Role | Platforms organize and control games, set rules, match players, and handle payments-thus operators liable. | Platforms merely facilitate between players; stakes and winnings belong to players, not operators. |
| Lottery Analogy | Stakes in online games akin lotteries (chance to win prize) justify GST on stakes. | Lottery is pure chance, state-run with distinct legal framework; differs fundamentally from skill-based games. |
| Centre vs State Power | GST on betting/ gambling is a Centre subject; State regulation limited to gambling regulation, not taxation. | Skill stake protection under constitutional rights; State’s regulates public order, but GST is central tax. |
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