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Goods and Services Tax (GST) on gambling in India varies depending on the type of gambling activity and state-specific regulations. GST is applicable to certain gambling services and transactions, including lottery tickets, casino entry fees, and online betting platforms. State governments may impose additional taxes or levies on gambling revenue to generate state income and regulate gambling practices within their jurisdictions. Understanding GST implications on gambling helps stakeholders, including operators, players, and regulatory authorities, comply with tax obligations and contribute to transparent financial practices in the gaming industry. | In India, betting and gambling activities are regulated under state laws, with certain activities classified under different lists of the Constitution. Betting and gambling fall under the State List, giving state governments the authority to legislate and regulate these activities within their jurisdictions. The Public Gambling Act of 1867 is a central legislation that addresses gambling and betting laws across India, prohibiting most forms of gambling while allowing certain exemptions and state-specific regulations. The legal framework surrounding betting and gambling varies by state, influencing the availability of licensed casinos, online betting platforms, and lottery schemes. Understanding the legislative classification helps stakeholders navigate legal requirements and compliance when engaging in or regulating betting and gambling activities in India.

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