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    <title>2025 (1) TMI 1027 - SC Order</title>
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    <description>The SC upheld the HC&#039;s determination that online and offline Rummy, whether played with stakes or not, is a game of skill and not gambling. Consequently, such games do not fall under betting and gambling services for GST purposes and should not be classified under SAC 998439. The Court acknowledged the concepts of res extra commercium, GST, and the definition of business and supply under GST in reaching this conclusion. The matter was set for final hearing, with the revenue noting that some show cause notices may become time-barred by early February 2025.</description>
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