As mentioned above, the issue of whether sports betting is a game of skill or not is pending before the Supreme Court in the case of Geeta Rani v. Union of India (“Sports Betting Case”). The petitioner therein has impleaded the central government and almost all state governments as respondents, seeking legalisation and regularisation of sports betting. However, the case is yet to get a proper hearing and was last listed in October 2019.
1.1 Which entities regulate what type of gambling and social/skill gaming activity in your jurisdiction? The authors would like to acknowledge the invaluable contributions of Mr. Arjun Khanna and Ms. Mehr Sidhu in the drafting of this chapter. (iv) Specific to Sikkim, (a) the licensee under the Sikkim Act, (b) any person/operator acting on his behalf, or (c) the operator who has not obtained a licence under the Sikkim Act, but offers online games, sports betting, or both. 2.1 What regulatory licences, permits, authorisations or other official approvals (collectively, “Licences”) are required for the lawful offer of the Relevant Products to persons located in your jurisdiction? Meghalaya
As mentioned before, most Gaming Laws have express exemptions for games of skill wherever played and hence such games may be offered in online and land-based modes in such states. However, as discussed above, the states of Telangana and Andhra Pradesh have banned skill games by making amendments to their respective Gaming Laws. Hence, as of now, skill games for stakes cannot be offered in these states. As discussed above, the states of Nagaland and Meghalaya have a licensing regime for skill games. Social/Casual Gaming (iii) The person gambling or possessing instruments or records of betting or suspected of gambling or possessing such instruments in a common gaming house. Ranjana Adhikari IndusLaw 5.1 What (if any) intended changes to the gambling law/regulations are being discussed currently?
Betting Registered ICLG.com users receive these benefits: Shashi Shekhar Misra IndusLaw
3.1 How does local law/regulation affect the provision of the Relevant Products in online/mobile/digital/electronic form, both from: (i) operators located inside your jurisdiction; and (ii) operators located outside your jurisdiction? In case the winnings are wholly in kind or partly in cash and partly in kind and the cash component is insufficient to honour the withholding obligation in respect of whole of the winnings, the payor is required to ensure that the tax at the above rate is paid before the release of the whole winnings to the payee. Indirect tax in India is levied as a Goods and Services Tax (“GST”), which is leviable on all activities that are covered within the scope of the term “supply” and is levied either on the supply of goods or on the supply of services. Activities relating to lottery, betting or gambling, under the Indian laws, are covered within the scope of actionable claim. Further, actionable claims are covered within the definition of the term “goods”. Therefore, transactions relating to betting or gambling are “supply of goods” subject to GST at the rate of 28% on the entire bet amount. Actionable claims relating to games of skill are not subject to GST. Services by way of admission to entertainment events or access to casinos, etc. are taxable at the rate of 28%. The states of Nagaland and Meghalaya have licensing regimes for virtual sports fantasy league games under the respective Acts. 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. Sikkim