Case of Directorate General of GST Intelligence vs Gameskrat Technologies Private Limited, SC Judgement Dated 27th May 2026. The apex court has held that organised online gaming platforms, including fantasy sports and rummy operators, are not mere intermediaries facilitating transactions between players but themselves constitute suppliers of actionable claims arising from betting and gambling, liable to GST on the full value of stakes placed by participants. It held that once participation in an online gaming activity is conditioned upon staking money upon uncertain outcomes, the resulting transaction acquires the character of betting and gambling irrespective of whether the underlying game involves skill or chance. Online gaming transactions attract GST at 28% on entire value of bets placed, and not merely on the platform fee.