LEVY OF 28% GST ONLINE SKILL GAMING – Against Fair Taxation

The authorities is planning to levy the highest goods and services tax (GST) slab on the online skill gaming manufacture which could hinder the growth of this booming manufacture and topple the progress made so far. Online games of skill refer to platforms similar fantasy sports, online rummy where skill of the participant plays a critical role inward determining the participants success. Courts inward India have got applied the “preponderance test” to determine whether the game inward question is a game of skill or a game of chance. Games that have got preponderance of skill inward them have got been held to be games of skill by the court and do not amount to betting/gambling/wagering.