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.

• A game of skill whether played with stakes or without stakes is not gambling;
• A game of mixed chance and skill is gambling, if it is substantially and preponderantly a game of chance and not of skill;
• A game of mixed chance and skill is not gambling, if it is substantially and preponderantly a game of skill and not of chance;
• Rummy whether played with stakes or without stakes is not gambling;
• Entry 6 in Schedule III to the CGST Act taking actionable claims out of the purview of supply of goods or services would clearly apply to games of skill and only games of chance such as lottery, betting and gambling would be taxable.