2026-VIL-51-SC
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SGST Supreme Court Cases

GST - Taxability of actionable claims arising from betting and gambling - Constitutionally validity of provisions of the CGST Act, 2017, including Sections 2(31), 2(52), 7, 9 and 15, and the Rules framed thereunder, insofar as they subject actionable claims arising from betting and gambling to GST - Whether actionable claims arising from betting and gambling fall within the ambit of "goods" and constitute taxable supplies under the statutory framework embodied in Sections 2(1), 2(31), 2(52), 7, 9 and Entry 6 of Schedule III of the CGST Act, and whether the inclusion of actionable claims within the definition of "goods" under Section 2(52) is constitutionally and statutorily valid – HELD – The levy of GST on actionable claims arising from betting and gambling transactions is constitutionally valid, within the legislative competence conferred by Article 246A of the Constitution, and consistent with the statutory framework embodied in the CGST Act, 2017 and the corresponding State GST enactments - The challenge to the constitutional and statutory validity of Sections 2(31), 2(52), 7, 9 and 15 of the CGST Act, 2017, the corresponding provisions of the State GST enactments, and Rules 31A and 31B of the CGST Rules, 2017, together with the notifications, circulars and executive instruments issued in furtherance thereof, fails and is accordingly rejected - The amendments introduced by the CGST (Amendment) Act, 2023, including the amendments to Entry 6 of Schedule III and insertion of Rules 31B and 31C, are clarificatory and explanatory in nature and shall operate retrospectively in the manner indicated hereinabove - Organised online gaming activities, including fantasy sports and analogous gaming formats involving pooled stakes, give rise to actionable-claim supplies exigible to GST under the statutory framework governing betting and gambling transactions - Insofar as casino transactions are concerned, recourse to Rule 31 and adoption of best judgment methodologies under the pre-amendment framework cannot be said to be impermissible in the absence of complete and reliable contemporaneous records. However, the ultimate determination and computation of taxable value shall stand governed by Rule 31C – The petitions are disposed of
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