https://www.taxtmi.com/caselaws?id=792619 Money or money's worth staked on an uncertain outcome was held to constitute betting and gambling for GST purposes, regardless of whether the activity occurs through online platforms, fantasy sports contests or casinos. Actionable claims arising from such transactions were held to be validly included within "goods" and taxable as supplies under the GST framework. The stake amount was held to be consideration, and Rules 31A, 31B and 31C were upheld as valid valuation provisions. The 2023 amendments were treated as clarificatory and retrospective, and the pending writ petitions, notices and connected appeals were disposed of accordingly. en-us Wed, 27 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 17:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792619 Money or money's worth staked on an uncertain outcome was held to constitute betting and gambling for GST purposes, regardless of whether the activity occurs through online platforms, fantasy sports contests or casinos. Actionable claims arising from such transactions were held to be validly included within "goods" and taxable as supplies under the GST framework. The stake amount was held to be consideration, and Rules 31A, 31B and 31C were upheld as valid valuation provisions. The 2023 amendments were treated as clarificatory and retrospective, and the pending writ petitions, notices and connected appeals were disposed of accordingly. Case-Laws GST Wed, 27 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792619