The Arunachal Pradesh assembly on Wednesday has passed the Goods & Services Tax Bill, 2023 in its amended form. This bill includes 26 clauses that make amendments to various sections of the Arunachal Pradesh Goods & Services Tax Act, 2017. These changes involve inserting new provisions, substituting existing rules, or omitting certain provisions. These changes are based on recommendations made by the GST Council and will become effective from October 1 of the same year, as stated by Deputy Chief Minister Chowna Mein.
It's worth noting that GST (Goods and Services Tax) is administered jointly by both the central and state governments in India. Therefore, any changes or amendments to the GST Act must be carried out by both the central and state governments. The legislative changes recommended by the GST Council and vetted by the Union Law Ministry have been enacted through the Finance Act, 2023. This means that all states are required to amend their respective GST Acts in line with the recommendations made by the GST Council.
Deputy Chief Minister Chowna Mein mentioned that the GST Council had considered representations from various associations on issues related to the taxability of casinos, horse racing, and online gaming during its 50th and 51st meetings. As a result, certain amendments to the Central Goods and Services Tax Act, 2017, were recommended.
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