The Online Gaming Companies have filed review petitions before the Supreme Court seeking reconsideration of its 27 May 2026 judgment, which upheld the levy of GST on online gaming platforms by treating them as suppliers of actionable claims in the nature of betting and gambling.
The review petition, filed under Article 137 of the Constitution read with Order XLVII of the Supreme Court Rules, 2013, challenges the Court’s dismissal of the company’s writ petition and its affirmation of the GST demand of approximately ₹536.58 crore raised against the company.
According to the petitioners, the Supreme Court committed errors apparent on the face of the record by overlooking the company’s actual business model. The Petitioners have contended that it merely provides an online platform for skill-based rummy and charges a fixed platform fee, while the stake amounts remain with the players and are ultimately distributed to the winner. It argues that it does not own or control the pooled funds and therefore cannot be treated as supplying actionable claims in the form of betting and gambling.
Through the present review petition, the petitioners have requested the Supreme Court to reconsider its findings regarding the classification of online gaming platforms, the retrospective operation of the 2023 GST amendments, and the characterization of stake amounts under the GST regime.
The review petition on behalf of Rubik Cube Technology India Pvt. Ltd has been filed by Advocate Pranay Chitale.