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GST Review June-2023

Rummy is predominantly a game of skill, not chance, whether played with stakes or not and is not considered gambling

CA Pranav Mehta
Recently, the Hon’ble High Court of Karnataka in the case of Gameskraft Technologies Private Limited v. Directorate General of Goods Services Tax Intelligence, [2023] 150 taxmann.com 252 (Karnataka) has held that Rummy is predominantly a game of skill, not chance, whether played with stakes or not and is not considered gambling. Facts of the case M/s. Gameskraft Technologies Pvt. Ltd., (“Petitioner”) is an Online Intermediary Company incorporated in June 2017, who runs technology platforms that allow users to play skill based online games against each other. Petitioner has over 10 lakh users from across India and is headquartered in Bangalore and registered under the CGST Act and KGST Act. During the period.......