<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2023 (5) TMI 926 - KARNATAKA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=438119</link>
    <description>Karnataka HC ruled that online/offline rummy games are predominantly skill-based, not chance-based, and therefore do not constitute gambling under GST law. The court held that rummy requires memorization and strategic card play, making it a game of skill regardless of stakes involved. Applying the nomen juris principle, the court distinguished between games of skill and chance, concluding that Entry 6 of Schedule III CGST Act exempting actionable claims applies to skill-based games. The taxation of rummy under GST as gambling was deemed outside the scope of supply provisions, and the show cause notice was quashed.</description>
    <language>en-us</language>
    <pubDate>Thu, 11 May 2023 00:00:00 +0530</pubDate>
    <lastBuildDate>Wed, 16 Apr 2025 15:24:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=714395" rel="self" type="application/rss+xml"/>
    <item>
      <title>2023 (5) TMI 926 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=438119</link>
      <description>Karnataka HC ruled that online/offline rummy games are predominantly skill-based, not chance-based, and therefore do not constitute gambling under GST law. The court held that rummy requires memorization and strategic card play, making it a game of skill regardless of stakes involved. Applying the nomen juris principle, the court distinguished between games of skill and chance, concluding that Entry 6 of Schedule III CGST Act exempting actionable claims applies to skill-based games. The taxation of rummy under GST as gambling was deemed outside the scope of supply provisions, and the show cause notice was quashed.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Thu, 11 May 2023 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=438119</guid>
    </item>
  </channel>
</rss>