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GST Review June-2026

A Critical Analysis of the Gameskraft Judgment of the Supreme Court

Ishaan Patkar
The Supreme Court's ruling in DGGI v Gameskraft Technologies Pvt. Ltd. [Judgment dated 27.5.2026 in Civil Appeal Nos. 8241 – 8244 of 2026] has become one of the most consequential pronouncements for India's online gaming and real-money gaming industry, settling, at least for now, whether games of skill played for stakes can be taxed as “betting and gambling” under the GST law. To understand the Gameskraft judgment properly, however, one has to read it with another judgment delivered by the same bench on the same day, that is in State of Tamil Nadu v Junglee Games [Judgment dated 27.5.2026 in Civil Appeal Nos. 6124-6131 of 2022]. Junglee Games laid down the constitutional groundwork in, and Gameskraft leaned heavily on that earlier reasoning. Any critique of Gameskraft is therefore necessarily a critique of Junglee Games as well, since the two are intellectually inseparable. Why Junglee Games Matters to a GST Dispute .......