GST on Gambling and Betting Services -– The petitioner by way of PIL prayed that the respondents be directed to close down all running illegally teer-counters in the State and to provide age limit restrictions for entering into the betting of teer and to ensure that the distance in terms of Section 6 of the Meghalaya Regulation of the Game of Arrow Shooting and the Sale of Teer Tickets Act, 2018 and further to direct the respondents to implement the Meghalaya GST in terms of service code tariff 999692 (gambling and betting services including similar online services) for ongoing business of betting in the form of teer in the State of Meghalaya.
Held that:- The Hon’ble High Court directed the respondent-State to inspect all sites of teer-counters in the State, and if such teer-counters are found to run without new license, they should be immediately closed down. If any operator of teer-counter has an obligation to get himself registered under the GST, he should be required to obtain necessary registration and make payment of due amount of GST. Further directed Commissioner of Taxes to undertake a special drive to inspect/check all such centers throughout the State.—Sajan Ch. Marak Vs Union of India & Others [2019] 09 TAXLOK.COM 094 (Meghalaya)