The author is Utkarsh Shukla, a Second Year Student from Rajiv Gandhi National University of Law . Abstract: The article examines the...

The Goods and Services Tax Act, 2017 (GST) seeks to eliminate the cascading effect of taxes in the previous service taxes regime through the Input Tax Credit (ITC) mechanism. The credit given to the businesses aims to lower the cost of running a business, thereby giving an impetus to the furtherance of business. The credit is utilized by the registered business to pay off the tax liability via electronic credit ledger. There are some prerequisites to avail such ITC enshrined

India's online gaming industry, a dynamic intersection of technology, entertainment, and law, is undergoing rapid growth, propelled by widespread smartphone use and affordable internet access. This paper examines the sector's challenges, particularly the regulatory shifts following the introduction of a uniform 28% Goods and Services Tax (GST) on online gaming activities. Historically, India's legal framework distinguished between games of skill and games of chance, offering