{"id":6077,"date":"2026-06-01T15:01:42","date_gmt":"2026-06-01T15:01:42","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=6077"},"modified":"2026-06-01T15:01:45","modified_gmt":"2026-06-01T15:01:45","slug":"gst-sc-judgement-dated-27-05-2026-gst-on-fantasy-sports-upheld-because-skill-element-does-not-override-betting-character","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/gst-sc-judgement-dated-27-05-2026-gst-on-fantasy-sports-upheld-because-skill-element-does-not-override-betting-character\/","title":{"rendered":"GST, SC Judgement Dated 27\/05\/2026 &#8211; GST on Fantasy Sports upheld because Skill Element does not Override Betting Character\u00a0"},"content":{"rendered":"\n<p><em>Case of Directorate General of GST Intelligence vs Gameskrat Technologies Private Limited,<\/em>\u00a0<em>SC Judgement Dated 27<sup>th<\/sup>\u00a0May 2026.<\/em>\u00a0The 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1u1PUm4gwL5MHPcVt5FHHVO8KRWBSC4yH\/view?usp=sharing\"><em>(Link: SC Judgement Dated 27\/05\/2026)&nbsp;<\/em><\/a><em>&nbsp;<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Directorate General of GST Intelligence vs Gameskrat Technologies Private Limited,\u00a0SC Judgement Dated 27th\u00a0May 2026.\u00a0The apex court has held [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-6077","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, SC Judgement Dated 27\/05\/2026 - GST on Fantasy Sports upheld because Skill Element does not Override Betting Character\u00a0 - Bhatia Bhola &amp; 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