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Sovereign state
Asia
ISO IN

India: gambling regulation and licensing

Republic of India

  • Online sports bettingProhibited
  • Online casinoProhibited
  • Online pokerProhibited
  • Esports bettingProhibited
  • Daily fantasy sportsProhibited
  • Land-based (reference)Regulated
Regulator
Online Gaming Authority of India
Headline tax
See Taxation
Licence required
No
Last verified
21 Oct 2026

Summary

India prohibits online gambling of every kind at national level. The Promotion and Regulation of Online Gaming Act, 2025 received assent on 22 August 2025 and, with the Promotion and Regulation of Online Gaming Rules, 2026, came into force on 1 May 2026. It bans offering any online money game, meaning a game played for money or other stakes in expectation of winning, whether it rests on skill, chance or both, so fantasy sports, rummy and poker are caught alongside casino games and betting. Advertising such games and processing payments for them are separate offences. Offering a money game carries up to three years in prison or a fine of up to 1 crore rupees, rising to three to five years and 1 to 2 crore rupees on repeat conviction. The Act creates no offence for players. The Online Gaming Authority of India, an attached office of the Ministry of Electronics and Information Technology, decides whether a game is a money game, publishes a list of those it finds, and registers e-sports and any social games the Government names. There is no licence for any online gambling product, and blocking directions had been issued for 8,376 betting and gambling URLs by 28 March 2026. Land-based gambling remains a State matter: Goa, for example, authorises slot machines in five-star hotels and casinos on offshore vessels. GST of 40% has applied to betting, casinos, gambling, horse racing, lottery and online money gaming since 22 September 2025, charged on amounts paid or deposited rather than on gross gaming revenue. On 27 May 2026 the Supreme Court upheld retrospective GST demands on online gaming and State bans on online games played for stakes. A constitutional challenge to the 2025 Act was still pending at review.

Common pitfalls

Relying on the skill versus chance case law: the 2025 Act applies whatever the skill element, and the Supreme Court held in May 2026 that staking money makes an activity betting and gambling. Treating State skill-game or online licences as a route to serve Indian players with money games. Quoting 28% GST: the rate on betting, casinos, gambling and online money gaming has been 40% since 22 September 2025, and it is charged on deposits, not on gross gaming revenue. Assuming e-sports registration covers any form of staking: an e-sport must involve no bets by anyone.

Key facts

Regulator
Online Gaming Authority of India (OGAI)
Regulator type
Dedicated regulator
Headline tax
See Taxation
Licence required
No
Minimum age
Not yet verified
Tax base
GST on specified actionable claims (betting, casinos, gambling, horse racing, lottery and online money gaming) at 40% from 22 September 2025, previously 28%. For online gaming the taxable value is the total amount paid or deposited by or for the player, and for casinos the total paid for chips or participation, with no deduction for amounts returned or refunded; winnings re-staked without being withdrawn are not counted as new deposits (CGST Rules 31B and 31C, held clarificatory and retrospective by the Supreme Court on 27 May 2026). It is not a tax on gross gaming revenue. Because online money gaming is prohibited from 1 May 2026, the 40% rate now bears mainly on lawful supplies such as casinos, horse racing and lottery, while past online gaming supplies remain open to assessment under the rules then in force.
Capital
New Delhi
Currency
INR
Official languages
Hindi, English

How to get a gambling licence in India

Online casino and online sports betting are prohibited in India, so no licence currently permits offering them. The licensing regime as recorded is set out below.

Our record shows no gambling licence requirement in India.

The regulator is the Online Gaming Authority of India (OGAI).

We record 1 licence type for India: the Certificate of Registration for an online social game or e-sport (Online Gaming Rules 2026, r. 14).

Licence term
Certificate of Registration for an online social game or e-sport (Online Gaming Rules 2026, r. 14): Up to 10 years, as stated in the application (r. 14(2))
Time to licence
Determination of whether a game is a money game should be completed, as far as practicable, within 90 days of a complete application or suo motu notice; an e-sport is registered within 90 days of a complete application (Rules 2026, rr. 10(3) and 13(3)).

Built from the record on this page, last verified 21 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
No
Application window
Not yet verified
Local establishment required
Not yet verified
Local server required
Not yet verified
Typical time to licence
Determination of whether a game is a money game should be completed, as far as practicable, within 90 days of a complete application or suo motu notice; an e-sport is registered within 90 days of a complete application (Rules 2026, rr. 10(3) and 13(3)).
Certification requirements
Applications must give identity, existing licences, the game description and category, target age group, revenue model, user safety features and the internal grievance mechanism (r. 23). Registered providers must display their determination or registration, designate a point of contact and follow directions on data retention and payments (rr. 15 to 18).
Barriers to entry
There is no licence for any online money game, whether of skill or chance, and no route to obtain one; offering one is a criminal offence (2025 Act, ss. 5 and 9). Permitted online activity is limited to e-sports and online social games that involve no stakes. Land-based gaming is authorised only under State law, for example Goa casinos in five-star hotels and on offshore vessels.

Licence types

  • Certificate of Registration for an online social game or e-sport (Online Gaming Rules 2026, r. 14)

    Scope
    Registration of a specific game of a specific provider, required only for e-sports, for games or categories the Central Government notifies, and where the Authority so decides during a determination (r. 12(1) and (2)). It is not available for online money games, which cannot be registered as e-sports (r. 12(3)).
    Term
    Up to 10 years, as stated in the application (r. 14(2))
    Renewal terms
    May be suspended or cancelled after a hearing, for example if the game changes so that it is likely to be a money game or the provider repeatedly breaches directions (r. 14(3)).

Taxation

Headline GGR tax
Not yet verified
Effective date
22 Sept 2025
Turnover tax
40%
Player winnings tax
Net winnings from online games are taxed at a flat 30%, whether the game is of skill or chance, with no basic exemption and no deductions (Income Tax Department).
Withholding mechanism
Tax is deducted at source at 30% of net winnings at withdrawal or, if nothing is withdrawn, at the end of the financial year (Income Tax Department).
VAT treatment
Actionable claims in betting, casinos, gambling, horse racing, lottery and online money gaming are treated as goods under GST and taxed at 40% with input tax credit from 22 September 2025. Admission to casinos and race clubs also moved from 28% to 40%.
Tax base
GST on specified actionable claims (betting, casinos, gambling, horse racing, lottery and online money gaming) at 40% from 22 September 2025, previously 28%. For online gaming the taxable value is the total amount paid or deposited by or for the player, and for casinos the total paid for chips or participation, with no deduction for amounts returned or refunded; winnings re-staked without being withdrawn are not counted as new deposits (CGST Rules 31B and 31C, held clarificatory and retrospective by the Supreme Court on 27 May 2026). It is not a tax on gross gaming revenue. Because online money gaming is prohibited from 1 May 2026, the 40% rate now bears mainly on lawful supplies such as casinos, horse racing and lottery, while past online gaming supplies remain open to assessment under the rules then in force.

Compliance

Minimum age
Not yet verified
National self-exclusion
Not yet verified
Data localisation
Providers of online social games and e-sports must retain and store traffic data, metadata and related information on computer resources located in India for the period the Authority directs (r. 17).
KYC requirements
Not yet verified
Stake limits
Not yet verified
Reporting obligations
Providers of online social games and e-sports must display any determination or registration, designate a point of contact, furnish information on request and follow periodic compliance reporting directions of the Authority (Rules 2026, rr. 6(4)(j), 6(5), 15 and 16).
Game content restrictions
No online money game may be offered (2025 Act, s. 5). In deciding whether a game is a money game the Authority considers fees or stakes, expectation of monetary winnings, the use of payments, the revenue model and whether rewards or in-game assets can be redeemed or monetised outside the game (Rules 2026, r. 9). Permitted games must carry user safety features appropriate to their risk, such as age verification or age gating, time restrictions, parental controls, reporting tools, counselling support and fair-play monitoring (r. 2(1)(i)), and a grievance redressal mechanism (r. 20).

Advertising

Advertising permitted
No
Affiliate rules
No affiliate regime. Section 6 reaches anyone who aids, abets or is otherwise involved in making an advertisement for an online money game, which covers affiliates and publishers; the Directorate of Enforcement has pursued a cricket app publisher that carried geo-targeted 1xBet advertising.
Celebrity and influencer rules
Advisories of the Central Consumer Protection Authority and the Ministry of Information and Broadcasting warn celebrities and influencers against endorsing betting platforms; since 1 May 2026 any such promotion of an online money game falls within s. 6 of the 2025 Act.
Penalties for breach
Imprisonment of up to two years, a fine of up to 50 lakh rupees, or both; on a second or later conviction two to three years and a fine of 50 lakh to 1 crore rupees (2025 Act, s. 9(2) and (5)).

Restrictions

  • No person may make, cause to be made, aid, abet or be involved in any advertisement in any media that directly or indirectly promotes or induces play of an online money game (2025 Act, s. 6). "Advertisement" takes its meaning from the Consumer Protection Act, 2019 (s. 2(1)(a)).
  • The Online Gaming Authority may issue directions and orders on advertisements relating to online games (Rules 2026, r. 6(1)(d)).
  • A provider may not advertise or offer a game as a determined social game or a registered game unless the Authority has so determined or registered it (r. 15(b)).
  • The Central Consumer Protection Authority has issued advisories against celebrities and influencers endorsing betting platforms, and the Ministry of Information and Broadcasting issued advisories in 2022, 2023 and 2024 against promoting online betting.

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Payment blocking regime
No bank, financial institution or other person facilitating financial transactions may process or authorise payments for an online money gaming service (2025 Act, s. 7), on pain of up to three years’ imprisonment or a fine of up to 1 crore rupees (s. 9(3)); the offence is cognizable and non-bailable (s. 10). On a direction of the Online Gaming Authority, banks and payment providers must without delay suspend, restrict or discontinue transactions for a game determined to be a money game (Rules 2026, r. 19(2)), and they must verify a registration certificate before handling payments for registered social games and e-sports where directed (r. 19(1)).

Enforcement

ISP blocking
Yes
DNS blocking
Not yet verified
Payment blocking
Yes
App store takedowns
Not yet verified
Blocklist size
8,376 (as of 28 Mar 2026)
Administrative penalties
Failure to comply with a direction or order of the Central Government or the Authority: penalty up to 10 lakh rupees, suspension or cancellation of registration, or a ban on offering, facilitating or promoting games for a set period, after a hearing (2025 Act, s. 12; Rules 2026, r. 21). Penalties are credited to the Consolidated Fund of India (r. 22).
Criminal penalties
Offering an online money game or facilitating payments for one: imprisonment up to three years, a fine up to 1 crore rupees, or both; on a second or later conviction three to five years and a fine of 1 crore to 2 crore rupees. Advertising: up to two years, up to 50 lakh rupees, or both; on repeat two to three years and 50 lakh to 1 crore rupees (2025 Act, s. 9). Offences under ss. 5 and 7 are cognizable and non-bailable (s. 10). Organised unauthorised betting by a gang member: one to seven years and a fine (Bharatiya Nyaya Sanhita, s. 112).
Operator liability
Operators, including those offshore, commit an offence by offering an online money game (ss. 1(2), 5 and 9). Where a company offends, the persons in charge and any consenting or negligent director or officer are liable, but independent and non-executive directors not involved in decisions are not (s. 11). Authorised officers may enter physical or digital places and search and arrest without warrant (s. 16), and State and Union Territory cyber cell officers are empowered to investigate. Content relating to an online money gaming service may be blocked under s. 69A of the IT Act (s. 14).
Player liability
The 2025 Act creates no offence for playing an online money game; its penalties attach to offering, advertising and payment facilitation (s. 9). State gambling laws may reach players; they were not checked at review.

Notable actions

  • Online betting, gambling and gaming websites, including offshore platforms28 Mar 2026

    Blocking directions had been issued for 8,376 URLs, more than 4,800 of them after the 2025 Act was enacted

  • 1xBet and Parthtech Developers LLP (operator of the CREX and OneCricket cricket platforms)2 Mar 2026

    Provisional attachment of Rs. 18.10 crore under the PMLA, taking attachments in the case to Rs. 37.23 crore; ED found 1xBet collected funds through dynamically generated UPI IDs linked to mule accounts and bought geo-targeted advertising on CREX

  • Promoters of the Mahadev Online Book betting syndicate25 Mar 2026

    Provisional attachment order of 24 March 2026 over 18 properties in Dubai and 2 in New Delhi worth about Rs. 1,700 crore

  • Vikas Garg (Mahadev Online Book and Skyexchange case)14 Jul 2026

    Arrested under the PMLA; ED said the syndicate generated proceeds of crime of more than Rs. 450 crore a month, and had earlier attached assets of Rs. 940.77 crore on 5 June 2026

  • Alok Kumar Jain (illegal IPL betting through foreign online portals)20 Jul 2026

    Arrested under the PMLA by the Guwahati zonal office over bets settled through Sky Exchange and other portals and routed through mule accounts

Timeline

  1. 1 Oct 2023

    GST at 28% on online gaming and casinos, valued on amounts deposited or paid, takes effect

  2. 21 Aug 2025

    Parliament passes the Promotion and Regulation of Online Gaming Bill, 2025

  3. 22 Aug 2025

    Presidential assent to the Promotion and Regulation of Online Gaming Act, 2025 (Act No. 32 of 2025)

  4. 3 Sept 2025

    56th GST Council recommends raising GST on betting, casinos, gambling, horse racing, lottery and online money gaming to 40%

  5. 8 Sept 2025

    Supreme Court transfers the High Court challenges to the 2025 Act to itself

  6. 22 Sept 2025

    GST of 40% on specified actionable claims takes effect

  7. 2 Oct 2025

    MeitY publishes the draft Online Gaming Rules for public consultation

  8. 28 Mar 2026

    Blocking directions issued for 8,376 betting, gambling and gaming URLs to date

  9. 22 Apr 2026

    Promotion and Regulation of Online Gaming Rules, 2026 notified (G.S.R. 303(E))

  10. 1 May 2026

    The 2025 Act and the 2026 Rules, which constitute the Online Gaming Authority of India, come into force

  11. 27 May 2026

    Supreme Court upholds retrospective GST on online gaming (Gameskraft) and State bans on online games played for stakes (Junglee Games)

  12. 14 Jul 2026

    Directorate of Enforcement arrests Vikas Garg in the Mahadev Online Book betting case

Outlook

The Supreme Court challenge to the 2025 Act, transferred to the Court in September 2025, is the main open question; no judgment had been located at review. The Online Gaming Authority must publish a list of games it determines to be online money games (Rules 2026, r. 26), and the Central Government may notify categories of social games that must be determined or registered (rr. 8 and 12). GST authorities must decide the restored show cause notices against online gaming and casino operators on deposit-based valuation, with orders due within twelve weeks of the eight-week reply period set by the Supreme Court on 27 May 2026. Enforcement against offshore betting continues through URL blocking and Directorate of Enforcement money laundering cases.

Frequently asked questions

Is online real-money gaming legal in India?
No. Since 1 May 2026 the Promotion and Regulation of Online Gaming Act, 2025 prohibits offering, advertising or processing payments for any online money game, including services operated from outside India. There is no licence route.
Are fantasy sports, rummy and poker still allowed as games of skill?
No. The Act defines an online money game irrespective of whether it is based on skill, chance or both, so paid fantasy contests, rummy and poker for stakes are prohibited. The Supreme Court held on 27 May 2026 that once stakes are placed the skill element loses significance.
Can players be prosecuted?
The 2025 Act penalises offering, advertising and payment facilitation, not playing. Organised unauthorised betting by gang members is an offence under section 112 of the Bharatiya Nyaya Sanhita. State gambling laws were not checked for player offences.
What are the penalties for operators?
Up to three years in prison, a fine of up to 1 crore rupees, or both for offering a money game or facilitating payments, and three to five years with 1 to 2 crore rupees on repeat conviction. Advertising carries up to two years and 50 lakh rupees. Offering and payment offences are cognizable and non-bailable.
How is gambling taxed?
GST of 40% applies from 22 September 2025 to betting, casinos, gambling, horse racing, lottery and online money gaming, charged on the amount paid or deposited. Winnings from online games are taxed at 30%, with tax deducted at source at withdrawal or year end.
What online gaming can still operate?
E-sports and online social games that involve no stakes. The Online Gaming Authority of India determines, normally within 90 days, whether a game is a money game, and registers e-sports and any category of social games the Government notifies, for up to 10 years.
Who regulates gambling in India?
The Online Gaming Authority of India (OGAI) regulates gambling in India. Other authorities with a role include Ministry of Electronics and Information Technology (MeitY) and Directorate General of GST Intelligence (DGGI).
How long does it take to get a gambling licence in India?
Determination of whether a game is a money game should be completed, as far as practicable, within 90 days of a complete application or suo motu notice; an e-sport is registered within 90 days of a complete application (Rules 2026, rr. 10(3) and 13(3)). Last verified 21 Oct 2026.

Events in India

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Eswatini Gambling Probe Widens as Court Papers Allege Official Links

Forensic work on more than 400 seized devices has turned an illegal online gambling investigation into an organised crime case spanning continents. Court documents allege contact with senior politicians, police and immigration officials. Nobody in those categories has been named or charged.

All 24 articles on India →

Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

  1. The Promotion and Regulation of Online Gaming Act, 2025 (Act No. 32 of 2025), text incorporating the corrigenda of 28 August 2025

    Ministry of Electronics and Information Technology, Government of India

    The header gives assent and Gazette notification on 22.08.2025, while footnote 1 reads 22.9.2025; the August date is confirmed by the Lok Sabha answer of 29 July 2026 and is recorded.

    Tier 1Accessed 23 Sept 2026Published 22 Aug 2025
  2. Promotion and Regulation of Online Gaming Rules, 2026 (G.S.R. 303(E), Gazette of India Extraordinary, Part II, Section 3(i), 22 April 2026)

    Gazette of India (Department of Publication)

    Tier 1Accessed 23 Sept 2026Published 22 Apr 2026
  3. Promotion and Regulation of Online Gaming Rules, 2026

    Press Information Bureau, Government of India

    Tier 2Accessed 23 Sept 2026Published 22 Apr 2026
  4. Enabling safe and responsible gaming under the Online Gaming Rules, 2026

    Press Information Bureau, Government of India

    The note cites an industry revenue estimate of INR 232 billion for 2024 without an official statistical source; it is not used as market data.

    Tier 2Accessed 23 Sept 2026Published 30 Apr 2026
  5. Promotion and Regulation of Online Gaming Bill, 2025 (explainer on passage by Parliament)

    Press Information Bureau, Government of India

    Tier 2Accessed 23 Sept 2026Published 21 Aug 2025
  6. Lok Sabha Unstarred Question No. 1776, Registration of e-Sport Games, answered 29 July 2026 (Ministry of Electronics and Information Technology)

    Lok Sabha, Parliament of India (sansad.in)

    Tier 2Accessed 23 Sept 2026Published 29 Jul 2026
  7. Lok Sabha Unstarred Question No. 6037, Offshore Digital Platform, answered 1 April 2026 (Ministry of Electronics and Information Technology)

    Lok Sabha, Parliament of India (sansad.in)

    The answer describes GST on online gaming as 28% from 1 October 2023. The GST Council raised the rate on specified actionable claims to 40% from 22 September 2025; the later rate is recorded.

    Tier 2Accessed 23 Sept 2026Published 1 Apr 2026
  8. Lok Sabha Unstarred Question No. 4191, Ban on Online Money Games, answered 18 March 2026 (Ministry of Information and Broadcasting)

    Lok Sabha, Parliament of India (sansad.in)

    Tier 2Accessed 23 Sept 2026Published 18 Mar 2026
  9. Directorate General of GST Intelligence (HQS) v. Gameskraft Technologies Pvt. Ltd., Civil Appeal Nos. 8241 to 8244 of 2026 and connected matters, 2026 INSC 595, judgment of 27 May 2026

    Supreme Court of India

    The connected judgment in State of Tamil Nadu v. Junglee Games India Pvt. Ltd. (Civil Appeal Nos. 6124 to 6131 of 2023), delivered the same day, was not located on an official host; its holding is recorded as summarised by the Court in paragraph 47 of this judgment, and its date of 27 May 2026 (2026 INSC 594) rests on law reports, not on an opened official text.

    Tier 1Accessed 23 Sept 2026Published 27 May 2026
  10. Recommendations of the 56th Meeting of the GST Council (press release of 3 September 2025 with rate annexures)

    GST Council Secretariat, Ministry of Finance

    This is the Council recommendation; the implementing rate notifications were not read at review.

    Tier 2Accessed 23 Sept 2026Published 3 Sept 2025
  11. Winnings from Online Games (tax on winnings and TDS)

    Income Tax Department, Central Board of Direct Taxes

    The page, last reviewed 17 September 2026, cites sections 115BBJ and 194BA of the Income-tax Act, 1961. Whether those provisions now sit under different section numbers in the Income-tax Act, 2025 was not checked.

    Tier 1Accessed 23 Sept 2026
  12. The Bharatiya Nyaya Sanhita, 2023 (Act No. 45 of 2023), section 112

    India Code, Legislative Department, Ministry of Law and Justice

    Tier 1Accessed 21 Oct 2026Published 25 Dec 2023
  13. The Goa, Daman and Diu Public Gambling Act, 1976 (Manual of Goa Laws, Vol. III), sections 13 and 13A

    Goa Police, Government of Goa

    The Manual text lists amendments up to Act 25 of 2003; later amendments, if any, were not checked.

    Tier 1Accessed 23 Sept 2026
  14. ED provisionally attaches assets of Rs. 18.10 crore in the 1xBet illegal online betting case

    Directorate of Enforcement, Ministry of Finance

    Tier 2Accessed 23 Sept 2026Published 2 Mar 2026
  15. ED attaches Indian and foreign properties worth Rs. 1700 crore in the Mahadev Online Book betting case

    Directorate of Enforcement, Ministry of Finance

    Tier 2Accessed 23 Sept 2026Published 25 Mar 2026
  16. ED arrests Vikas Garg in the Mahadev Online Book and Skyexchange illegal betting case

    Directorate of Enforcement, Ministry of Finance

    Tier 2Accessed 23 Sept 2026Published 17 Jul 2026
  17. ED arrests Alok Kumar Jain over illegal IPL betting through foreign online portals

    Directorate of Enforcement, Ministry of Finance

    Tier 2Accessed 23 Sept 2026Published 22 Jul 2026
  18. Challenge to the Promotion and Regulation of Online Gaming Act, 2025

    Supreme Court Observer

    Used only for the procedural history of the pending challenge (transfer to the Supreme Court on 8 September 2025, bench, and a hearing listed for 5 August 2026, page last updated 2 July 2026). No Supreme Court order in the matter was located on an official host.

    Tier 3Accessed 23 Sept 2026

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