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

India’s tax system stands at a moral and constitutional crossroads. Conceived as an instrument for advancing substantive equality and social transformation, taxation has increasingly become a tool of structural exclusion, entrenching inequality, shielding elite wealth, and marginalising the vulnerable. This article undertakes a critical examination of India’s fiscal architecture through the prism of constitutional values, democratic accountability, and redistributive justice.

The Goods and Services Tax (hereinafter GST) was introduced by the 122nd Constitutional Amendment Bill, 2014, to provide an integrated indirect tax structure for the country. India was subjected to an elaborate system of indirect taxes by virtue of multiple State and Central levies, which were regarded as hidden costs in the process of trade and industry. So the amendment seeks to simplify the system by providing for a comprehensive, destination-based tax system...