Since then, lot of water has flown; the Government has sought to enforce the provisions of the amendment, and the tax officers have seemingly precipitated matters by proceeding with adjudication in various instances. In other words, the tax stance is not aligned with the Government’s avowed industrial policy, an aspect which requires evaluation at a much higher level from multiple macroeconomic variables, such as employment-generation potential, technological innovation, etc. in order to calibrate the fissures in tax policy seemingly at odds with the national growth aspirations. Simultaneously, significant innovation trends and rapid expansion are the hallmarks of a sunrise industry, which have always remained key priorities for the Governments as they propel economic growth. The emphasis is upon “social engineering” i.e. attempting to solve problems in tiger exchange login society using law as a tool. A former dean of Harvad Law School — Roscoe Pound is credited with introducing a new stream of legal thought i.e. sociological jurisprudence, which stresses upon the importance of social relationships in the development of law and vice versa. Besides the legal angle, there is a much larger objection against retrospective application of the amendments introduced in the GST laws for the pre-2023 period.

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In fact, there was far more clarity in the service tax regime insofar as the law specifically enacted a definition of betting and gambling, which was directly linked to games of chance.15 Thus, the pre-GST legislation enacted by the Parliament itself reveals that the underlying legislative understanding has always been to appreciate betting and gambling in the judicially canvassed test of games of chance. Faced with the investigations and notices demanding GST on the premise that their activities constituted betting and gambling, the online gaming industry challenged the GST proceedings. Thus, whether online gaming is goods or services, whether it is in the nature of betting and gambling, etc. are critical questions requiring dissection, in order to crystalise the exact nature of online gaming as a “supply” in the GST paradigm. In a matter of few days1 the Supreme Court is likely to deal with the challenge by the online gaming industry to the stance of the goods and services tax (GST) authorities. Both “social games” and “e-sports” depend on digital interaction and skill, yet they are exempted solely because they do not involve real-money stakes. The objective of the Act is to promote responsible online gaming while regulating the sector and prohibiting harmful online money games.

The Bill, however, makes no exemption for horse racing within the category of online money games. The law makes it illegal for anyone to offer, facilitate, or promote online money games. The Indian Government has recently introduced a landmark legislation — the Promotion and Regulation of Online Gaming Bill, 2025 — that changes the landscape for online gaming, including betting on horse racing. The Online Gaming Bill 2025 specifically targets digital platforms offering games of chance or mixed skills for monetary stakes. Therefore, the government should focus on regulating online gaming, not sports that are already well regulated.

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Any attempt to now re-club racing under the broad umbrella of “gambling” disregards the highest court’s judgment and undermines the principles of fair classification in law. Imagine with online gaming banned and a single all India tote will be a game changer to all punters since the collections will be huge. No need to panic it will take a few days or weeks when online betting will resume again just have patience and go to the racing course and bet .

• Off-shore betting poses challenges for India, threatening both individual customers and national security.
• The following points highlight the key current dynamics for online gaming in 2025-
• Given CVC’s history and the fact that sports betting is still prohibited in India, why did no one in the BCCI raise a red flag about CVC while evaluating the bid papers?

The Bill also includes strict measures against advertising or promoting such services. This is a big shift from past regulations and court decisions. The government should reconsider its decision and adopt a balanced approach rather than imposing a blanket ban. The passage of the Online Gaming Bill 2025, discussed in this detailed piece, marks a major turning point for India’s gaming sector.

Compliance Requirements for Online Gaming

For illustration, the Government of India has recently unveiled the Income-Tax Bill, 2025 inter alia to make the income tax law “concise, lucid, easy to read and understand”. Has accorded similar meaning to the expression betting and gambling, discussing virtually all available precedents on the subject. The fact that regulatory provisions have been enacted to control gambling by issuing licences and by imposing taxes does not in any way alter the nature of gambling which is inherently vicious and pernicious.