GST Can’t Be Levied on Bet Value, Casinos Tell Supreme Court

On 22nd July 2025, the Supreme Court heard the petitions on whether online gaming platforms and casinos can be taxed at 28% GST on the full face value of bets.

The matter stems from the 2023 Karnataka High Court verdict in favour of Gameskraft, which had quashed a ₹21,000 crore GST demand.

The bench examined whether the bet amount qualifies as "consideration" under Section 15(1) of the GST Act.  The Casino's counsel argued that they only earn a facilitation fee for providing the platform, not the entire amount of the bet placed by players.

(Directorate General Of Goods And Services Tax Intelligence HQs vs Gameskraft Tech Pvt Ltd.)