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Sectors · Technology and services

Gaming and online platforms

Online gaming and platform businesses sit under the online gaming regulatory framework, GST enforcement on platform receipts, intermediary liability under the IT Act and the data protection regime, each of which has moved in the last three years.

Reviewed

What this covers

A linked capability has a note behind it.

  • Online gaming regulatory compliance and MeitY questions
  • GST structuring and disputes for gaming platforms
  • Intermediary liability and IT Act compliance
  • Digital Personal Data Protection Act compliance
  • Fantasy sports and skill gaming regulatory questions
  • Content moderation and takedown disputes
  • Foreign investment structuring for digital platforms
  • Defence of regulatory investigations and show-cause proceedings

The notes behind these capabilities

  • Gaming and online platforms · · law stated as at 27 May 2026

    Online money games are prohibited in India from 1 May 2026, and the tax on the years before that survives the prohibition

    The Promotion and Regulation of Online Gaming Act, 2025 came into force on 1 May 2026, and it does not regulate online money games. It prohibits them, together with their advertising and the banking that pays for them, and it reaches a service operated from outside India for players inside it. The definition that carries the prohibition is drafted to make the old skill and chance argument irrelevant, so a rummy or fantasy platform is in the same position as a casino product. What the Act promotes is a narrower set: e-sports recognised under the National Sports Governance Act, 2025, and online social games played without stakes, both of which register with an authority rather than being left alone. The liability a closed platform leaves behind is the tax, and on 27 May 2026 the Supreme Court held the stake, not the commission, to be the measure of it.

Reference

Regulators in this sector

  • Ministry of Electronics and Information Technology
  • Data Protection Board of India
  • Ministry of Information and Broadcasting
  • University Grants Commission and All India Council for Technical Education
  • Food Safety and Standards Authority of India
  • Archaeological Survey of India

Forums

Practice areas that apply

Advocates in this sector

  • Adv. Adithya Karthik K

    BBA, MBA (International Business), LL.B., LL.M. (Corporate & Commercial Law), Diploma in Banking & Insurance Law, PG Diploma in IP Law (NLSIU)

  • Adv. Harsha Swaroop P

    B.E., LL.B., LL.M. (Corporate & Commercial Law), PG Diploma in Child Rights Law (NLSIU)

  • Adv. Ravi Kumar

    BA, MBA (HR), LL.B., LL.M. (Corporate & Commercial Law), Diploma in Banking Law

  • Dr. Vijay Mishra

    M.Sc. (Physical Sciences), Doctorate, LL.B.

Other notes in this sector

Other industries in Technology and services

Practice: Technology, data and product · IP and licensing · Contracts and procurement · Boardroom and corporate · Civil disputes · Employment · White-collar and cyber defence · Taxation and fiscal