← Topics 0/10 answered

Topic 046 · Law, Judiciary & Landmark Judgments

Online Gaming Rules 2026 and retrospective GST

10 MCQs · tap an option to check it · All answers

Revise the 12 points first Book 1 RATNA

Core Trigger: The Online Gaming Act, 2025 and the Rules, 2026 (notified 22 April) came into force on 1 May 2026.
Rules Structure: The Rules have 26 rules in six Parts, made under section 19 of the Act.
Current Head: The Online Gaming Authority of India is chaired ex officio by an Additional Secretary of MeitY.
Key Term: An online money game involves paying stakes for monetary enrichment, whether of skill, chance or both.
GST Ruling: On 27 May 2026 the Supreme Court upheld 28% GST on the full stake value in Gameskraft.
Grievance Route: Complain to the provider, appeal to the Authority within 30 days, then to the MeitY Secretary.
India Link: Betting and gambling is Entry 34, State List; the Court upheld Tamil Nadu's and Karnataka's power to ban them.
Headquarters: The Authority's head office is in the National Capital Territory of Delhi.
Founded: Act 32 of 2025 passed the Lok Sabha on 20 August and Rajya Sabha on 21 August; assent 22 August 2025.
Landmark: Gameskraft held the 2023 CGST amendments clarificatory, hence retrospective; operators have sought review.
Penalties: Section 9: offering money games, up to three years; advertising, up to two years.
Doctrine: A clarificatory amendment only explains existing law, so it operates retrospectively.

Question 1 of 10

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

Show answer

Answer: (B) 1 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

Question 2 of 10

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

Show answer

Answer: (B) Six

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

Question 3 of 10

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

Show answer

Answer: (A) An Additional 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

Question 4 of 10

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?

Show answer

Answer: (A) Only 1

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

Question 5 of 10

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

Show answer

Answer: (B) 28%

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

Question 6 of 10

Betting and gambling is Entry 34 of which List?

Show answer

Answer: (B) State List

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

Question 7 of 10

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

Show answer

Answer: (B) Delhi

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

Question 8 of 10

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

Show answer

Answer: (C) 22 August 2025

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

Question 9 of 10

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

Show answer

Answer: (A) Clarificatory, hence retrospective

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

Question 10 of 10

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

Show answer

Answer: (B) Only 2

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

Answer all ten to see your score

0 of 10 answered · 0 correct

See all answers →Next topic →

Track your weak chapters across all 380 topics — sign in to the free app.

Android app Web app (sign-in needed)

Open this topic in the app (sign-in needed)