Layers upon layers of retrospection, judicial declarations, and amendments are ensured the success of any legislative policy. The GST (Goods and Services Tax) regime is constantly unravelling, broadening the field of jurisprudential interpretation. The Hon'ble Supreme Court of India recently attempted one such endeavor in the case of Skill Lotto Solutions v. Union of India. The three-judge bench ruled that the imposition of GST on lottery, betting, and gambling does not violate any fundamental right. In doing so, the court also stated that such activities are 'res extra commercium', making the imposition of GST on lottery, betting, and gambling legal. the skill lotto judgement makes us understand the legislature's sovereignty in enacting taxes laws when the goods in question are not objects of private rights.
