Vanshita Kalra, Amity Law School, Noida
ABSTRACT
Online gaming which is emerging to be an interesting field has been a topic of discussion for quite a lot of time now. The youth especially is extremely fascinated by this field, but it’s not just the youth that is attracted by it, this field has trapped many people in it. Recently, with the new proposed amendment this field has been under limelight.
Online gaming is often confused with the word gambling. Both the things are linked to each other but there also exists many differences between the two. There have been many judgments that have been passed and each one describes how game of skills and game of chance draw distinction between legality of a game.
Coming onto the taxation and GST implications on online gaming, the vagueness still exists. The paper has been put together by using a bunch of judgments and acts so that the reader can get the gist of where India is at when it comes to Gaming Laws. This paper discusses about how online gaming and the laws relating to it have transformed in India.
The objective of this paper is to put together all the crucial information about Online gaming for the readers to understand the whole concept of it.
Key words: online gaming, gambling, taxation, GST, judgments
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