India has been in the process of introducing its own digital currency as well in the form of the Central Bank Digital Currency, which has been given the moniker of “Digital Rupee”. Where the income of a resident includes income by way of winnings from online games of any sort, including in the nature of betting, gambling, etc., such income would be liable to tax in the hands of such taxpayer, at 30% (plus applicable surcharge and cess). As per the ITA, the person responsible for paying to any person any such income for an amount exceeding INR 100 is obliged to withhold the said tax, on net winnings, at 30% (plus applicable cess).

Offshore Online Casinos

• xv As mentioned above in endnote 4 above, online social games are exempted from any prohibitions under the New Act.
• While some legal experts argue that online gambling falls under the purview of the Public Gambling Act and is therefore illegal, others contend that the law does not apply to online activities.
• Under the Online Gaming Rules, a general intermediary which provides its users access to an online game in contravention of the said Rules is liable to lose the “safe harbour” protection under the IT Act 2000 in relation to any third-party content on its platform.
• Subsequently, Tamil Nadu notified the Tamil Nadu Online Gaming Authority (Real Money Games) Regulations, 2025 (“TN Regulations”) to operationalise parts of the TN Act.
• Our dedicated betting team stays on top of the latest trends and information, in order to provide users with the most up-to-date and accurate information.
• The legality of online casinos in India is a complex and evolving issue, influenced by a combination of central and state laws.
• Judicial pronouncements of the local High Court have also asserted that playing poker cannot attract penalisation or harassment by the police.

Please note that the precise impact of the taxation structure will depend on the business/gaming model. In addition to the content in the corresponding cell, states such as Punjab, Kerala, Maharashtra, et al. allow only physical lotteries. Among those state governments that organise lotteries themselves, physical lotteries are conducted by their designated departments or the state finance ministry.

Cricket remains one of the top choices due to its massive following and the availability of various betting markets. They offer competitive cricket odds, deep market coverage (like top batsman, most sixes, etc.), and fast updates during live games. Both apps also offer special IPL promotions, including free bets, cashback, and accumulator boosts. Live betting is a major highlight, with real-time odds updates and live streaming features that allow users to follow and react to the action as it unfolds.

The applicable GST on such services is 18%, which is levied on the service fee/commission charged by the gaming operators. The Supreme Court has held betting on horse racing to be a game of skill and consequently entitled to the skill games exemption under the State Gaming Laws. In addition, there is a specific exemption for betting on horse races in most State Gaming Laws too. In India, the legislative powers are divided between the centre and the states under the Constitution of India, 1950 (“Constitution”). Under its Seventh Schedule, the Constitution grants each state (province) of the country the exclusive power to enact its own laws on “betting and gambling” for its own territory.

The proposed legislation contains provisions for criminal prosecution that some sectors of the industry believe could stifle genuine creativity. Many players report inconsistent service and payment issues, highlighting the sector’s current regulatory gaps and why oversight could improve trust and fairness. According to a study by India‑Briefing, these variations reflect the need for clear regulatory standards and enforcement.

How do enforcement actions impact the online gambling landscape in India?

Sweepstakes models that are free to play (such as free-to-play casino games with prizes) are generally not regulated in India and fall outside the framework of most State Gaming Laws. However, depending on the way the sweepstakes are structured, specific legislation, such as the Tamil Nadu Prize Schemes (Prohibition) Act, 1979 (“TNPSA”) may apply, and will have to be analysed on a case-by-case basis. Casino games are regulated by state-level laws in India, and their digital forms also fall within the ambit of the same laws.

State-Level Moves Like Karnataka’s Proposed Gaming Authority Could Change India’s Online Casino Rules

The framework proposes to regulate skill-based games while prohibiting games of chance, legislation of which will reside at the state level. This legislation comes shortly after the Indian parliament enacted a complete ban on real-money wagering with the passage of the Promotion and Regulation of Online Gaming Bill in 2025. Roobet is a crypto-focused online betting and casino platform that appeals to tech-savvy users worldwide, including a growing audience in India. Known for its sleek, playful design and innovative features, Roobet offers a diverse range of sports betting options, from cricket and football to basketball and eSports. While land-based casinos are legal in states like Goa, Sikkim, and Daman, online casino gambling is prohibited across the country. The introduction of 2023 online gaming rules is a step toward regulation, but the overall situation remains unclear for most online gambling forms.

Football is another prominent discipline featured on Bet365, with options to bet on major leagues like the English Premier League, UEFA Champions League, La Liga, and international tournaments like the FIFA World Cup. The platform provides numerous betting markets, including match outcomes, goal scorers, corners, and more, ensuring an immersive experience for football enthusiasts. We’ll also break down the legal framework, share a step-by-step sign-up guide, and offer insights on how to choose the perfect app for your needs.

• Among those state governments that organise lotteries themselves, physical lotteries are conducted by their designated departments or the state finance ministry.
• Separately, there has also been a spate of public interest litigations (“PILs”) recently that seek directions from courts to instruct the state governments to act against online gaming and gambling (in some cases even against games of skill such as poker and rummy).
• The contents of the corresponding cell apply except the points on Nagaland and Rajasthan, which apply to online fantasy sports platforms only.
• The TN Act has also set up a Tamil Nadu Online Gaming Authority (“TNOGA”) for implementing some of its provisions.
• BC Game is a rapidly growing crypto-friendly sports betting and casino platform that has gained significant popularity among Indian bettors since its launch in 2017.
• In November 2024, the Competition Commission of India (CCI) initiated an investigation into Google’s policies regarding real-money gaming apps.

Legal Framework in India

This act regulates various aspects of online activities, including electronic commerce and digital transactions. However, Bet365 is based outside of India and operates through an international license, allowing Indian users to access the platform without breaking any specific national laws. Additionally, most Indian states do not have clear regulations prohibiting online betting, making platforms like Bet365 widely used. States like Sikkim and Goa, which have legalized some forms of gambling, could offer further clarity on this matter. The legality of Bet365 in India primarily depends on the country’s gambling laws, which can vary from one state to another.

How Indian Players Can Stay Safe

Gambling in India operates under a fragmented legal framework, with the Public Gambling Act of 1867 banning most forms of gambling across the country. While land-based casinos are allowed in a few states like Goa, Sikkim, and Daman, online casinos are largely prohibited. In this article, you’ll find clear explanations of India’s gambling laws, including the risks of playing at unregulated sites and why online casino gambling is not a legal option in the country.

Online casinos offer a wide range of games such as slots, blackjack, roulette, poker, and more. These games simulate traditional casino experiences and are accessible through websites or mobile applications. Sikkim was one of the first to regulate online betting under the Sikkim Online Gaming (Regulation) Act, 2008. These states provide a legal and regulatory framework for gambling operators and also contribute tax revenue to the government.

Yes, there have been recent legislative initiatives and enforcement actions aimed at addressing online gambling in India. Some states have introduced bills to regulate online gambling, while law enforcement agencies have cracked down on illegal gambling operators. In recent years, there have been instances of enforcement actions against online gambling operators in India.

However, other states like Andhra Pradesh and Telangana have also introduced bills aimed at regulating online gambling and imposing restrictions on operators. Under this law, the operation of physical casinos is largely jeetwin india restricted, with exceptions in certain states like Goa, Daman, and Sikkim, where casinos are permitted under state-specific regulations. However, the Public Gambling Act does not explicitly address online gambling, leading to ambiguity regarding its legality. Multiple petitions were filed before the Delhi, Karnataka and Madhya Pradesh High Courts challenging the constitutional validity of the New Act. The petitions contended that the New Act’s blanket prohibition on “online money games” infringes upon the fundamental right to trade and profession and disproportionately affects the online skill games sector. Subsequently, the Supreme Court ordered the transfer of all such petitions to itself by allowing the Union Government’s plea seeking consolidation of proceedings, holding that multiplicity of challenges across different High Courts could lead to confusion.

Judicial pronouncements of the local High Court have also asserted that playing poker cannot attract penalisation or harassment by the police. As far as the Online Gaming Rules are concerned, it may be argued that certain poker formats will not be hit by the restrictions thereunder if the OGI is able to make a case for its skill preponderance before the SRB. In April 2025, the state government of Haryana enacted the Haryana Prevention of Public Gambling Act, 2025x (“Haryana Act”), thereby repealing the Public Gambling Act in its application to the state.

The Haryana Act expands the definitions of “betting” and “common gambling house” to cover wagers placed through electronic communication and the use of computer networks for gambling. It draws a statutory distinction between “games of chance” (prohibited) and “games of skill” (exempt), with the state government retaining the power to notify specific games as skill games. The state accounts for about 25 per cent of the Indian skill‑based gaming sector and generated approximately Rs 1,350 crore in taxes in the latest reporting year. India’s broader skill‑based online gaming segment was valued at roughly $4 billion and contributed about $1.44 billion in tax revenue annually.