The Supreme Court of India has agreed to consolidate the State of Maharashtra’s Special Leave Petition (SLP) challenging the Bombay High Court’s 2019 ruling in Gurdeep Singh Sachar v. Union of India with the ongoing Gameskraft batch of appeals. These cases collectively address critical constitutional and tax issues related to the legality of online money gaming bans and the applicability of GST on online fantasy sports and gaming platforms. The Bombay High Court had ruled that fantasy sports contests, such as those on Dream11, are games of skill rather than chance, exempting prize pools and player deposits from GST, while only taxing platform fees at 18%. The Supreme Court will now examine whether this GST exemption was appropriate amid government claims that a 28% GST should apply to the entire face value of bets, including skill-based games.

The Gameskraft hearings have featured extensive legal arguments defending the distinction between skill and chance in gaming, with senior counsels advocating for the industry’s position. The Union of India is expected to present its case soon, and the Supreme Court’s final ruling on these consolidated matters will be pivotal in shaping the regulatory and taxation landscape for India’s burgeoning online money gaming sector. This decision will clarify the legality of fantasy sports and the scope of GST, impacting operators, players, and tax authorities alike.