{"id":7034650,"date":"2026-08-09T04:23:19","date_gmt":"2026-08-09T04:23:19","guid":{"rendered":"https:\/\/peraltafinancing.com\/uncategorized\/retrospective-taxation-the-four-component-test-and-what-gameskraft-left-unanswered-part-ii-indiacorplaw\/"},"modified":"2026-08-09T04:23:19","modified_gmt":"2026-08-09T04:23:19","slug":"retrospective-taxation-the-four-component-test-and-what-gameskraft-left-unanswered-part-ii-indiacorplaw","status":"publish","type":"post","link":"https:\/\/fivemor.com\/?p=7034650","title":{"rendered":"Retrospective Taxation, the Four-Component Test, and What Gameskraft Left Unanswered \u2013 Part II \u2013 IndiaCorpLaw"},"content":{"rendered":"<p> <br \/>\n<\/p>\n<div style=\"line-height:1.6\">\n<p class=\"wp-block-paragraph\"><em>[<strong>Varun Soni<\/strong>\u00a0is a recent graduate from the National Law School of India University, and an incoming associate at AZB and Partners]<\/em><\/p>\n<p class=\"wp-block-paragraph\"><em>[Continued from\u00a0<a href=\"https:\/\/indiacorplaw.in\/2026\/08\/08\/retrospective-taxation-the-four-component-test-and-what-gameskraft-left-unanswered-part-i\/\">Part I<\/a>]<\/em><\/p>\n<p class=\"wp-block-paragraph\"><strong><em>The Group of Ministers Proceedings: An analogy to the Chief Commissioners\u2019 Conference in Vatika<\/em><\/strong><\/p>\n<p class=\"wp-block-paragraph\">The Group of Ministers (GoM) on Casinos, Race Courses and Online Gaming was constituted in 2021. The Group submitted two reports, considered at the\u00a0<a href=\"https:\/\/www.gstcouncil.gov.in\/sites\/default\/files\/Minutes\/47_minutes_0_5.pdf\">47<sup>th<\/sup>\u00a0GST Council meeting<\/a>\u00a0(held in June 2022) and the\u00a0<a href=\"https:\/\/www.gstcouncil.gov.in\/sites\/default\/files\/Minutes\/minutes_of_50th_0.pdf\">50th GST Council meeting<\/a>\u00a0(held in July 2023), respectively. The proceedings of both meetings, which are a matter of public record, reveal something that the\u00a0<em>Vatika Township<\/em>\u00a0Court would have found material.<\/p>\n<p class=\"wp-block-paragraph\">At the 47th Council Meeting, the GoM\u2019s first report recommended, among other things, that GST at 28% be levied on online gaming at the full value of the consideration, \u201cwithout making a distinction such as games of skill or chance etc.\u201d The deliberations at that meeting turned substantially on whether the three activities, online gaming, horse racing, and casinos, could be taxed under the existing framework at all, or whether legislative amendment was necessary. When a council member from Delhi inquired about the place of supply, the committee replied that it \u201c<em>would\u201d<\/em>\u00a0be the recipient\u2019s location. The Revenue Secretary\u2019s comment at the 50th Council Meeting is acutely relevant for this discussion. When the Council moved towards formalising the decision to amend Entry 6 of Schedule III, the Secretary stated that \u201cclaims for retrospective tax would continue, but there would be no matter of dispute with regard to prospective implementation.\u201d The amendment was understood, by the Revenue\u2019s own leadership, as creating prospective clarity, with the retrospective demands being contested terrain rather than settled law.<\/p>\n<p class=\"wp-block-paragraph\">More significantly, the GoM Convenor (the Chief Minister of Meghalaya) acknowledged at the 50th Council Meeting that the second GoM report remained \u201cinconclusive due to complexity of the issue\u201d and that ambiguity persisted regarding the differentiation between games of skill and games of chance, and by implication, regarding their taxability. He further noted that \u201cthe definition must be amended\u201d to bring online gaming within the actionable claims framework definitively. The final Council decision at the 50th meeting was framed as a decision \u201cto clarify that actionable claims supplied in Casinos, Race course and Online gaming are also under the purview of GST\u2026 Accordingly, the law may be amended to provide clarity on the matter.\u201d<s>\u00a0\u00a0\u00a0\u00a0\u00a0<\/s>The\u00a0<a href=\"https:\/\/gstcouncil.gov.in\/sites\/default\/files\/2024-02\/press_release_50.pdf\">press release<\/a>\u00a0that followed the 50<sup>th<\/sup>\u00a0Council meeting stated that \u201cthe GoM, in its second report, has recommended that since no consensus could be reached on whether the activities of online gaming, horse racing and casinos should be taxed at 28% on the full-face value of bets placed or on the Gross Gaming Revenue (basically the platform fee), the GST Council may decide.\u201d It was after the GoM deliberations on the levy reached a deadlock that the council brought in the amendments.<\/p>\n<p class=\"wp-block-paragraph\">In\u00a0<em>Vatika Township<\/em>, the Chief Commissioners\u2019 Conference resolved that \u201c\u2026levy of surcharge on undisclosed income is a matter of uncertainty and is prone to litigation. In the circumstances, it is suggested that section 113 may be amended retrospectively in order to provide for levy of surcharge at the rate applicable to the assessment year relevant to the financial year in which the search was conducted.\u201d The\u00a0<em>Vatika Township<\/em>\u00a0Court treated this Conference record as doing two distinct kinds of work. First, it took it as the Department\u2019s own admission that the pre-amendment provision could not, as it existed, sustain the levy. The court read this as a confirmation from the Revenue\u2019s own institutional voice that the position was unsettled. Second, the Court noted that the Chief Commissioners had expressly proposed a retrospective fix, and that the Parliament chose to make the amendment prospective regardless.\u00a0<\/p>\n<p class=\"wp-block-paragraph\">The GoM proceedings reveal an almost identical pattern. The Revenue\u2019s own deliberative body found the existing legal framework insufficient to sustain the demand, recommended legislative amendment to provide clarity, and that amendment was enacted prospectively, with retrospective application remaining a matter of explicit dispute rather than settled entitlement. And while section 164 of the\u00a0<a href=\"https:\/\/www.indiacode.nic.in\/bitstream\/123456789\/15689\/1\/A2017-12.pdf\">CGST Act<\/a>\u00a0confers powers on the Central Government to enact rules with retrospective effect, the amendments were not notified under the said section read with section 15(5). The parallel is structurally identical to the evidentiary framework that\u00a0<em>Vatika Township<\/em>\u00a0treated as probative in favour of the assessee, yet the two-judge bench in\u00a0<em>Gameskraft<\/em>\u00a0reached the opposite conclusion whilst citing the constitutional bench in\u00a0<em>Vatika<\/em>\u00a0<em>Township<\/em>.<\/p>\n<p class=\"wp-block-paragraph\"><strong><em>The Court\u2019s Answer and Where It Falls Short<\/em><\/strong><\/p>\n<p class=\"wp-block-paragraph\">The Supreme Court in\u00a0<em>Gameskraft<\/em>\u00a0upholds the levy and holds that the 2023 amendments are clarificatory. Its reasoning can be explained in three parts.<\/p>\n<p class=\"wp-block-paragraph\">On Rule 31A\u2019s statutory basis, the Court holds that whether Rule 31A traces its source to section 15(4), section 15(5), or the general power under section 164, \u201cthe foundational statutory requirement remains identical and intact\u201d once the GST Council recommendation is established. The controversy about the precise source \u201closes much of its significance.\u201d The Council recommendation is a necessary but not a sufficient basis for a mandatory valuation rule. Section 15(5) imposes an independent requirement that the class of supply be specifically notified before the non-obstante valuation mechanism is activated. Whether that notification was issued in the legally required form before October 2023 is a question the Court does not squarely answer. Conflating the procedural requirement of Council recommendation with the substantive requirement of a notified supply collapses a statutory distinction that the Parliament drew.<\/p>\n<p class=\"wp-block-paragraph\">On section 2(105)\u2019s deeming fiction, the Court constructs an independent finding across paragraphs 74.1 to 74.5 that gaming companies are suppliers even without the deeming fiction, because the entire transactional structure is created and administered by the platform. The deeming proviso is described as merely \u201creinforcing\u201d a position independently established. There\u2019s nothing wrong with this reasoning on its own terms, but it sidesteps rather than answers the main point of contention. Even if gaming companies were factually suppliers before October 2023, the question remains whether the statutory machinery for fastening and measuring that liability was complete before that date. A correct identification of the taxpayer does not cure a deficient valuation framework and a framework of levy, especially when the same were being actively deliberated by policy makers.\u00a0<\/p>\n<p class=\"wp-block-paragraph\">On the GoM proceedings, the Court does not engage with the record of deliberations at the 47th and 50th Council meetings at all. Given that those proceedings reveal that the Revenue Secretary himself acknowledged that retrospective claims would remain a matter of dispute, and the GoM Convenor described the legal position as insufficiently clear to impose a levy without amendment, the failure to engage with this evidence is a significant gap. The\u00a0<em>Vatika Township<\/em>\u00a0Court treated the analogous conference record as dispositive of the Revenue\u2019s argument. The\u00a0<em>Gameskraft<\/em>\u00a0Court does not afford the GoM record the same weight, without explaining why it should not.<\/p>\n<p class=\"wp-block-paragraph\"><strong><em>Conclusion: The Argument That Remains Open<\/em><\/strong><\/p>\n<p class=\"wp-block-paragraph\">For the pre-October 2023 demands to survive, Rule 31A(3) must have been a valid mandatory valuation rule during that period, with the correct statutory parent and the required supply notification in place.\u00a0<em>Gameskraft<\/em>\u00a0does not establish this with the rigour that\u00a0<em>Vatika Township<\/em>\u00a0demands. The Court finds that the underlying charge existed. It does not satisfactorily establish that every component of that charge, including a validly prescribed measure of value, was simultaneously set in place by the written law that was in force before the amendment.<\/p>\n<p class=\"wp-block-paragraph\">The argument made in this post can be summarised briefly.\u00a0<em>Vatika Township<\/em>\u00a0holds that a fiscal levy is legally cognisable only when all four components of the charge (the taxable event, the person liable, the rate, and the measure of value, are simultaneously ascertainable), and that an amendment supplying a missing component for the first time is not rendered clarificatory merely because it is styled as such. Measured against that standard, the pre-October 2023 GST framework for online gaming displayed at least one structural gap that the\u00a0<em>Gameskraft<\/em>\u00a0Court\u2019s reasoning does not close, namely the absence of a valuation rule validly notified under Section 15(5), and the proceedings of the GoM before the 47th and 50th GST Council meetings supply the same kind of institutional acknowledgment of ambiguity that the Chief Commissioners\u2019 Conference minutes supplied in\u00a0<em>Vatika Township<\/em>\u00a0itself. The Court\u2019s finding that gaming companies were suppliers independent of the section 2(105) deeming fiction, and its treatment of rule 31A\u2019s statutory source as immaterial once the Council recommendation is established, answer the adjacent questions without closing this one. That gap is the one\u00a0<em>Vatika Township<\/em>\u00a0was designed to close. A levy without a complete and ascertainable charge is not a levy that can be retrospectively completed by calling the completing provision clarificatory. The Constitution Bench said so clearly in 2014, and the two-judge bench in\u00a0<em>Gameskraft<\/em>\u00a0does not explain why that standard should yield a different result on facts that closely track the earlier case. The deliberations of the GoM and the GST Council, which the\u00a0<em>Gameskraft<\/em>\u00a0Court set aside without engagement, provide the kind of institutional acknowledgment of ambiguity that the\u00a0<em>Vatika Township\u00a0<\/em>court would have given substantial weight to. Whether the bench in 2026 has given that standard its full weight is a question that survives this round of litigation.<\/p>\n<p class=\"wp-block-paragraph\"><em>[Concluded]<\/em><\/p>\n<p class=\"wp-block-paragraph\"><em>\u2013 Varun Soni<\/em><\/p>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>[Varun Soni\u00a0is a recent graduate from the National Law School of India University, and an incoming associate at AZB and Partners] [Continued from\u00a0Part I] The Group of Ministers Proceedings: An analogy to the Chief Commissioners\u2019 Conference in Vatika The Group of Ministers (GoM) on Casinos, Race Courses and Online Gaming was constituted in 2021. The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[137472],"tags":[197828,197829,112562,5138,3341,31586,31458,13597,197830],"dealstore":[],"offerexpiration":[],"class_list":["post-7034650","post","type-post","status-publish","format-standard","hentry","category-taxation","tag-fourcomponent","tag-gameskraft","tag-indiacorplaw","tag-left","tag-part","tag-retrospective","tag-taxation","tag-test","tag-unanswered"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Retrospective Taxation, the Four-Component Test, and What Gameskraft Left Unanswered \u2013 Part II \u2013 IndiaCorpLaw - Som2ny Network<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fivemor.com\/?p=7034650\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Retrospective Taxation, the Four-Component Test, and What Gameskraft Left Unanswered \u2013 Part II \u2013 IndiaCorpLaw - Som2ny Network\" \/>\n<meta property=\"og:description\" content=\"[Varun Soni\u00a0is a recent graduate from the National Law School of India University, and an incoming associate at AZB and Partners] [Continued from\u00a0Part I] The Group of Ministers Proceedings: An analogy to the Chief Commissioners\u2019 Conference in Vatika The Group of Ministers (GoM) on Casinos, Race Courses and Online Gaming was constituted in 2021. 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