Summary: In this article, the author argues that the amendment to tax both games of chance and games of skill at the same rate violates Article 14. This move lacks an intelligible classification and rational nexus with the objectives of the GST statute and could fail constitutional scrutiny. Introduction The distinction between a game of […]
The post Taking No Chances with CGST Amendment, 2023: Analysing the Constitutional Validity of Taxing Games of Chance and Skill at Par appeared first on Law and Other Things.