Gameskraft Technologies Private Limited
Directorate General of Goods Services Tax Intelligence
Writ Petition No. 19570 of 2022 C/W, Writ Petition Nos. 22010 of 2021, 18304 of 2022, 19561 of 2022, 20119 of 2022 and 20120 of 2022 dated 11-05-2023],
Games of skill is outside the scope of the term “supply” in view of Section 7(2) of the CGST Act, 2017 read with Schedule III of the Act. In this judgment, it was also held that Rummy whether played with stakes or without stakes is not gambling.