Online Gaming Rules 2026 and retrospective GST

1. Question 1Answer B

   The Online Gaming Act, 2025 and the Rules, 2026 came into force on:

   • A22 April 2026
   • BCorrect answer: 1 May 2026
   • C22 August 2025
   • D27 May 2026

   Core Trigger: The Online Gaming Act, 2025 and the Rules, 2026 (notified 22 April) came into force on 1 May 2026.From Book 1 RATNA, topic 046, point 1

2. Question 2Answer B

   The Online Gaming Rules, 2026 contain 26 rules arranged in how many Parts?

   • AFour
   • BCorrect answer: Six
   • CFive
   • DEight

   Rules Structure: The Rules have 26 rules in six Parts, made under section 19 of the Act.From Book 1 RATNA, topic 046, point 2

3. Question 3Answer A

   The Online Gaming Authority of India is chaired ex officio by:

   • ACorrect answer: An Additional Secretary of MeitY
   • BA Supreme Court judge
   • CThe Home Secretary
   • DA Joint Secretary of MeitY

   Current Head: The Online Gaming Authority of India is chaired ex officio by an Additional Secretary of MeitY.From Book 1 RATNA, topic 046, point 3

4. Question 4Answer A

   Consider: 1. An online money game involves paying stakes for monetary enrichment. 2. It covers only games of chance, not skill. Which is/are correct?

   • ACorrect answer: Only 1
   • BOnly 2
   • CBoth 1 and 2
   • DNeither

   Key Term: An online money game involves paying stakes for monetary enrichment, whether of skill, chance or both.From Book 1 RATNA, topic 046, point 4

5. Question 5Answer B

   On 27 May 2026 the Supreme Court upheld GST on the full stake value at what rate?

   • A12%
   • BCorrect answer: 28%
   • C18%
   • D40%

   GST Ruling: On 27 May 2026 the Supreme Court upheld 28% GST on the full stake value in Gameskraft.From Book 1 RATNA, topic 046, point 5

6. Question 6Answer B

   Betting and gambling is Entry 34 of which List?

   • AUnion List
   • BCorrect answer: State List
   • CConcurrent List
   • DResiduary subject

   India Link: Betting and gambling is Entry 34, State List; the Court upheld Tamil Nadu's and Karnataka's power to ban them.From Book 1 RATNA, topic 046, point 7

7. Question 7Answer B

   The head office of the Online Gaming Authority of India is in:

   • AMumbai
   • BCorrect answer: Delhi
   • CBengaluru
   • DHyderabad

   Headquarters: The Authority's head office is in the National Capital Territory of Delhi.From Book 1 RATNA, topic 046, point 8

8. Question 8Answer C

   Act 32 of 2025 on online gaming received presidential assent on:

   • A20 August 2025
   • B21 August 2025
   • CCorrect answer: 22 August 2025
   • D1 May 2026

   Founded: Act 32 of 2025 passed the Lok Sabha on 20 August and Rajya Sabha on 21 August; assent 22 August 2025.From Book 1 RATNA, topic 046, point 9

9. Question 9Answer A

   In Gameskraft, the Court held the 2023 CGST amendments were:

   • ACorrect answer: Clarificatory, hence retrospective
   • BProspective only
   • CBeyond legislative competence
   • DViolative of Article 14

   Landmark: Gameskraft held the 2023 CGST amendments clarificatory, hence retrospective; operators have sought review.From Book 1 RATNA, topic 046, point 10

10. Question 10Answer B

    Consider: 1. Under section 9, offering money games draws up to two years. 2. Advertising draws up to two years. Which is/are correct?

    • AOnly 1
    • BCorrect answer: Only 2
    • CBoth 1 and 2
    • DNeither

    Penalties: Section 9: offering money games, up to three years; advertising, up to two years.From Book 1 RATNA, topic 046, point 11

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