Online Gaming Firms Are ‘Suppliers’, Must Pay GST Even Without HSN Code: Centre To SC

The Centre has reportedly argued before the Supreme Court that gaming companies qualify as "supplier" and would therefore become the “taxable person”, even if no specific HSN code exists for their services

Solicitor general N Venkatraman said platforms like rummy and fantasy sports operators supply “actionable claims”, which makes them taxable under Section 2(105) of the CGST Act

He said gaming companies arrange everything from hosting games to managing bets and without them, there would be no supply