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    <title>2023 (5) TMI 926 - KARNATAKA HIGH COURT</title>
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    <description>Rummy, whether played online or offline and with or without stakes, was held to remain a game of skill under the predominance-of-skill test, and therefore not to constitute betting or gambling for GST purposes under Entry 6 of Schedule III. The Court treated the expressions &quot;betting&quot; and &quot;gambling&quot; as carrying the same settled legal meaning as in gambling-law jurisprudence, which excludes games of skill. On that footing, a show cause notice premised on treating rummy as betting or gambling was held illegal, arbitrary and without jurisdiction, and was quashed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=438119</link>
      <description>Rummy, whether played online or offline and with or without stakes, was held to remain a game of skill under the predominance-of-skill test, and therefore not to constitute betting or gambling for GST purposes under Entry 6 of Schedule III. The Court treated the expressions &quot;betting&quot; and &quot;gambling&quot; as carrying the same settled legal meaning as in gambling-law jurisprudence, which excludes games of skill. On that footing, a show cause notice premised on treating rummy as betting or gambling was held illegal, arbitrary and without jurisdiction, and was quashed.</description>
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