Taxing Skill Like Chance : India's GST Gaming Gamble

Introduction : India's online gaming industry has evolved from a mere pastime to a digital economy. This economy was valued at INR 232 billion in 2024 and is estimated to reach INR 316 billion by 2027. For decades, the Indian Judicial system has built a firm line between games of skill, where a player's capability determines the end result, where in games of chance, luck decides the end result. The Goods and Services Tax Amendment Act 2023 imposed 28% tax on the full face value of online...