Under the Gaming Laws, Lottery Laws and PCA: The extra-territorial applicability and enforcement of these laws against foreign gaming operators is legally debatable and practically difficult. As discussed above, whether the Gaming Laws themselves apply to online media or not is not a settled issue yet and may vary from state to state while also depending on judicial pronouncements on a specific Gaming Law.
The states of Sikkim and Meghalaya in the north-east of India and the state of Goa and the union territory of Daman and Diu in the west regulate casino games in land-based form. For brevity, only key points are mentioned below: Meghalaya Bingo Pending Litigation
The need for licences is dependent on the type of product and the medium through which it is offered. In India, certain Relevant Products require licences which are mentioned below. For brevity, we have covered the key ones only. The states of Sikkim and Meghalaya permit sports betting. In Sikkim, it is offered through intranet terminals, whereas in Meghalaya, it may be offered under a licence under the Meghalaya Act. Except for the states of Nagaland, Sikkim, Meghalaya, Telangana and Andhra Pradesh, all the other Gaming Laws are pre-internet statutes and have not been amended to suit the changed reality of gaming and gambling (Tamil Nadu’s recent legislative attempts to make its state gaming law applicable to online media was struck down by the court owing to the unconstitutionality of the provisions inserted). Consequently, the pre-internet Gaming Laws still have prohibitions only for physical gaming and gambling in a gaming house or common gaming house. On this, there are broadly two views: The authors would like to acknowledge the invaluable contributions of Mr. Arjun Khanna and Ms. Mehr Sidhu in the drafting of this chapter.
Income Tax Under the Gaming Laws, the respective state governments regulate betting on physical horse races. These include states such as Karnataka, Telangana, West Bengal and Maharashtra. Additional conditions may be imposed by the respective race club itself operating under the terms of the licence issued by the state government. Please refer to question 1.2 below. In the absence of any concrete requirements, the Indian gaming industry has started regulating itself and prescribed standards for social responsibility. The guidelines imposed by self-regulatory industry associations, such as the Indian Federation of Sports Gaming (“IFSG”), the All India Gaming Federation (“AIGF”) and the Online Rummy Federation in their Skill Charters, provide for: GST 4.1 Who is liable under local law/regulation?