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India Tax Konnect: Key GST Rulings on Gaming, Healthcare, Banking and SCNs

  • The Supreme Court held GST applies on the full stake value in online money gaming and fantasy sports.
  • The High Court ruled healthcare services stay GST-exempt even when provided through or with another hospital.
  • The Karnataka High Court said non-maintenance of Minimum Alternate Balance is not taxable consideration, quashing related tax notices.
  • The Allahabad High Court set aside an order for interest and penalties not specifically quantified in the original SCN.

Source: assets.kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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