Laws and regulation

India is a federal jurisdiction: gambling falls within the competence of the states.

The basic frame is the legacy of the Public Gambling Act 1867 and subsequent state laws, where the key remains the distinction between "skill games" (permissible) and "chance games" (prohibited).

On this basis, horse racing and some fantasy/skill games are recognized as legal in a number of states, while online casinos and private betting services are most often prohibited or not allowed.

Casinos are legal point: offshore and land in Goa, facilities in Sikkim and Daman/Diyu - under separate licenses and strict compliance.

Lotteries are the subject of the states; some launch goslotherei, others prohibit them.

Online, central oversight of intermediaries is increasing (rules for online gaming services, KYC/AML requirements, offshore site blocking), while states continue to issue their own bans/permits for real money gaming content.

There is a fiscally high indirect tax rate (about 28%) on online games for money, casinos and horse racing, with a tightened taxation base; operators are required to comply with the requirements for a responsible product, advertising and payment gateways.

The regime is fragmented, changing rapidly, and enforcement is active - especially against unlicensed online platforms.