Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeGST28% GST On Online Gaming: Supreme Court To Hear Petitions Challenging Retrospective...

28% GST On Online Gaming: Supreme Court To Hear Petitions Challenging Retrospective Tax Notices

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Online gaming firms have filed more than 24 petitions challenging the retrospective tax notices on 28% GST on Online Gaming before the Supreme Court.

The Supreme Court on January 10 will take up the issue of whether a stay should be granted on show cause notices in the e-gaming retrospective taxation case until the matter is finally settled. This comes after online gaming companies on Wednesday sought a stay on show cause notices fearing a coercive action from the tax authorities. The companies contended that this stay will assure them that no demands will be made until the top court gives a final verdict on the issue.

Online Gaming Firm’s Stand

The Online Gaming Firm has challenged the tax department stance to impose a 28% GST  retrospective on the full face value prior to the period from 2 October, 2023. 

These companies have been contending that the retrospective imposition of a 28% of GST tax rate is equivalent to sounding a death nail to the industry. 

Pendency Of Issue Before Various High Courts

Since a lot of petitions were pending before the various high courts in the country, the Apex Court last year transferred all the cases before itself so that an authoritative ruling can be rendered. 

GST Council’s 50th Meeting

The GST Council’s 50th meeting was held in Delhi on July 11, 2023, under the chairmanship of the Union Finance & Corporate Affairs Minister, Smt. Nirmala Sitharaman. The Goods and Services Tax (GST) Council has announced changes in taxation for the online gaming industry. The GST Council has decided that online gaming, casinos, and horse racing will be taxed at 28% at the entry point on the total face value of bets. 

Read More: Aorom Herbal Smokes Not Medicinal Cigarettes, Attracts 28% GST : AAAR

28% For online gaming – No distinction between “Game of skill” and “Game of chance.”

The Goods and Services Tax Council has agreed to levy a 28 percent tax on online gaming, casinos, and horse racing. The GST tax would be charged at total face value. The council said there should be no distinction between the “game of skill” and the “game of chance,” closing a loophole that has allowed sports companies to justify their offerings as skill-based.

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

JURISHOUR | TAX LAW DAILY BULLETIN : 8 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 8, 2026.GSTCREDIT NOTES MUST REDUCE TURNOVER...

GST Council Proposes Used-Car Dealer ITC Relief, 5% GST Option For EV Services And Sector-Specific Exemptions

The GST Council has recommended a series of changes and clarifications covering goods and...

GST Council Proposes Validation Of Multi-Year Notices, Wider E-Invoicing For Businesses With ₹5 Crore Turnover

The GST Council has recommended a series of compliance reforms, including a statutory provision...

GST Council Backs Annual Return Scheme For Small B2C Businesses, Recommends Clarity On ITC And Pre-Deposits

The GST Council has approved in principle a concept note for an optional Annual...

More like this

JURISHOUR | TAX LAW DAILY BULLETIN : 8 OCTOBER, 2026

Here’s the Tax Law Daily Bulletin for October 8, 2026.GSTCREDIT NOTES MUST REDUCE TURNOVER...

GST Council Proposes Used-Car Dealer ITC Relief, 5% GST Option For EV Services And Sector-Specific Exemptions

The GST Council has recommended a series of changes and clarifications covering goods and...

GST Council Proposes Validation Of Multi-Year Notices, Wider E-Invoicing For Businesses With ₹5 Crore Turnover

The GST Council has recommended a series of compliance reforms, including a statutory provision...