We analyze important issues raised in the US-Gambling case. The issues include how to interpret specific commitments, the scope of GATS Article XVI and application of the general exceptions rule, Article XIV. Panel ruled that the U.S. made specific commitment for gambling and betting services and that the U.S. measures are not justified under GATS Article XIV. The Appellate Body upheld Penal’s finding concerning specific commitment. The Appellate Body also upheld the Panel’s finding that the U.S. measures are designed to protect public morals or to maintain public order. The Appellate Body reversed the Panel’s conclusion on necessity for Article XIV(a), but it concluded that the measures at issue are necessary under the Article on different ground. Then, assessing the rulings by Panel and Appellate Body, we raise a question on the Appellate Body’s conclusion on the nature of W/120 and 1993 Scheduling Guidelines and discuss the scope of GATS Article XVI and the potential undermining of WTO Members’ regulatory autonomy.