https://www.taxtmi.com/caselaws?id=399789 Online fantasy sports on the Dream11 platform were analysed under the settled distinction between games of skill and games of chance, and were treated as lawful where success depends substantially on knowledge, strategy, judgment and adroitness. The format was found to involve user selection of virtual teams under platform rules, with outcomes driven by player performance and managerial choices rather than the result of the underlying real-life match, so it was held to be a game of mere skill and not gambling or betting. The format was also treated as protected under Article 19(1)(g). The GST classification issue was left to the tax authorities to decide in accordance with law. en-us Fri, 16 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399789 Online fantasy sports on the Dream11 platform were analysed under the settled distinction between games of skill and games of chance, and were treated as lawful where success depends substantially on knowledge, strategy, judgment and adroitness. The format was found to involve user selection of virtual teams under platform rules, with outcomes driven by player performance and managerial choices rather than the result of the underlying real-life match, so it was held to be a game of mere skill and not gambling or betting. The format was also treated as protected under Article 19(1)(g). The GST classification issue was left to the tax authorities to decide in accordance with law. Case-Laws GST Fri, 16 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399789