https://www.taxtmi.com/caselaws?id=796840 GST on actionable claims arising from online gaming, fantasy sports, betting, gambling and casino transactions is treated as applicable where participants stake money on uncertain outcomes. Such participation is characterised as betting and gambling, with the resulting contingent beneficial interests treated as actionable claims and taxable supplies. The charging, valuation and machinery provisions are described as valid. The 2023 amendments, including valuation rules for online gaming and casino transactions, operate as clarificatory and retrospective measures. Pending show-cause notices and adjudication are to proceed under the applicable valuation framework. en-us Thu, 06 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796840 GST on actionable claims arising from online gaming, fantasy sports, betting, gambling and casino transactions is treated as applicable where participants stake money on uncertain outcomes. Such participation is characterised as betting and gambling, with the resulting contingent beneficial interests treated as actionable claims and taxable supplies. The charging, valuation and machinery provisions are described as valid. The 2023 amendments, including valuation rules for online gaming and casino transactions, operate as clarificatory and retrospective measures. Pending show-cause notices and adjudication are to proceed under the applicable valuation framework. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796840