Aman Gupta | WB National University of Juridical Sciences, Kolkata, India (original) (raw)

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Papers by Aman Gupta

Research paper thumbnail of Online gaming industry and GST: An ongoing saga

Journal of Sports Law, Policy and Governance, 2023

Online skill-based money gaming has emerged as a multi-billion-dollar industry in India. This gro... more Online skill-based money gaming has emerged as a multi-billion-dollar industry in India. This growth has taken place on the basis of a century old distinction between games of skill and games of chance. However, the skill-based games, when played for stakes, have recently attracted regulatory scrutiny in various forms. One such form has been the imposition of a higher level of Goods and Services Tax (GST), which is India's indirect federal sales tax. The present paper analyses the growth of real money skill-based games in India along with its distinction from chance-based games (betting). Subsequently, the paper traces the deliberation undertaken by the GST Council in determining the imposition of a higher tax on online skillbased real money gaming along with the reaction of the industry. In conclusion, the authors analyse the impact of the higher taxation on the industry along with the legal challenges that the decision may face in courts.

Research paper thumbnail of Fantasy Sports and Responsible Gaming Practices: An Indian Perspective

Journal of Indian Law and Society, 2023

Research paper thumbnail of Cashless Economy and the Unified Payments Interface: India’s Digital Tryst with Financial Inclusion

Fletcher Forum of World Affairs, 2023

Research paper thumbnail of AN ARGUMENT FOR ESTABLISHMENT OF INSTITUTIONALISED ARBITRATION IN INDIAN SPORTS DISPUTE RESOLUTION MECHANISM

GNLU Student Law Review , 2020

Research paper thumbnail of Critical Analysis of the WADA Code 2015 with Regard to the Principles of Proportionality and Human Rights

NLUD Student Law Review, 2017

Research paper thumbnail of Online gaming industry and GST: An ongoing saga

Journal of Sports Law, Policy and Governance, 2023

Online skill-based money gaming has emerged as a multi-billion-dollar industry in India. This gro... more Online skill-based money gaming has emerged as a multi-billion-dollar industry in India. This growth has taken place on the basis of a century old distinction between games of skill and games of chance. However, the skill-based games, when played for stakes, have recently attracted regulatory scrutiny in various forms. One such form has been the imposition of a higher level of Goods and Services Tax (GST), which is India's indirect federal sales tax. The present paper analyses the growth of real money skill-based games in India along with its distinction from chance-based games (betting). Subsequently, the paper traces the deliberation undertaken by the GST Council in determining the imposition of a higher tax on online skillbased real money gaming along with the reaction of the industry. In conclusion, the authors analyse the impact of the higher taxation on the industry along with the legal challenges that the decision may face in courts.

Research paper thumbnail of Fantasy Sports and Responsible Gaming Practices: An Indian Perspective

Journal of Indian Law and Society, 2023

Research paper thumbnail of Cashless Economy and the Unified Payments Interface: India’s Digital Tryst with Financial Inclusion

Fletcher Forum of World Affairs, 2023

Research paper thumbnail of AN ARGUMENT FOR ESTABLISHMENT OF INSTITUTIONALISED ARBITRATION IN INDIAN SPORTS DISPUTE RESOLUTION MECHANISM

GNLU Student Law Review , 2020

Research paper thumbnail of Critical Analysis of the WADA Code 2015 with Regard to the Principles of Proportionality and Human Rights

NLUD Student Law Review, 2017

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