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The Information Technology Act of 2000 set up guidelines for online gambling in India. As litigation continues and the industry adapts, the future of online gaming taxation in India will depend on judicial interpretation, policy reconsideration, and evolving economic realities. While courts have often distinguished skill-based games from gambling under constitutional law, the GST amendment overrides this distinction for taxation purposes. This blog analyses the legal framework, amendments, judicial position, and policy implications of GST on online gaming and casinos in India.
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