Directorate General of Goods and Services Tax Intelligence (HQS) & Ors. Vs Gameskraft Technologies Private Limited and Ors. (Supreme Court of India)
Date: May 26, 2026
Subject Matter
GST on Online Gaming, Fantasy Sports, and Casinos Upheld as Constitutionally Valid
Summary
The Supreme Court has upheld the constitutional validity of levying Goods and Services Tax (GST) on actionable claims arising from online gaming, fantasy sports, and casino transactions. The Court ruled that these activities constitute betting and ga…
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER 1. Leave granted in respect of SLP (C) Nos. 19366 – 19369 of 2023, SLP (C) No. 12201 of 2024 and SLP (Crl.) No. 2213 of 2020. For ease of reference and clarity of adjudication, this judgment is arranged under the following heads: S.NO. HEADS PAGE NO. I PREFACE 13 II FACTUAL BACKGROUND AND RELIEFS SOUGHT 15 III CONTENTIONS OF THE PARTIES SUBMISSIONS REP…