TaxTMI 
TaxTMI 
GST on offline/online games such as Rummy - game of skill versus game of chance - principle of nomen-juris
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....in these petitions is, whether offline/online games such as Rummy which are mainly/preponderantly/substantially based on skill and not on chance, whether played with/without stakes tantamount to 'gambling or betting' as contemplated in Entry 6 of Schedule III of the Goods and Services Act, 2017. The petitions challenging a mere show cause notice is premature and not maintainable and is liable to ....
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....ve to be interpreted in their legal sense, that sense can only be what it has in the interpretation that words of legal import occurring in a statute should be construed in their legal sense is that those words have, in law, acquired a definite and precise sense, and that, accordingly, the legislature must be taken to have intended that they should be understood in that sense. Based on the jurisp....
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....is a game of skill as held in Satyanarayana [1967 (11) TMI 109 - Supreme Court]. The terms "betting" and "gambling" under in Entry 6 of Schedule III of the CGST Act must be given the same interpretation given to them by the courts, in the context of Entry 34 of List II of the Seventh Schedule to the Constitution and the Public Gambling Act, 1867. Therefore, the terms "betting" and "gambling" appe....