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The Supreme Court, in DGGI vs. Gameskraft, ruled that staking money on any game—whether based on skill or chance—constitutes "betting and gambling" under the GST framework. Reversing the Karnataka High Court's decision, the Court validated a 28% GST levy on the full face value of bets rather than just the platform's commission. It established that platforms create "actionable claims" and act as "suppliers". Furthermore, the Court held that 2023 legislative amendments are clarificatory and retrospective, significantly impacting the digital economy by prioritizing the act of staking over player skill
INTRODUCTION
The advent of online gaming, fantasy sports, and digital casino platforms has brought longstanding debates regarding the boundaries between skill and chance, commerce and speculation, and regulation and prohibition into renewed focus within the Goods and Services Tax (GST) regime. Recently, the Supreme Court, in the case of DGGI vs. Gameskraft Technologies Private Limited 2026-VIL-51-SC ruled that placing monetary stakes on any game—irrespective of whether it is a game of skill or chance—constitutes "betting and gambling" under the GST framework, thereby validating the levy of GST on the full face value of the bets placed. This article analyses the said decision in detail and disc
