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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 49/2023 – Central Tax
New Delhi, dated the 29th September, 2023
G.S.R. (E).— In exercise of the powers conferred under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, notifies the following supplies under the said sub-section, namely:—
(i) supply of online money gaming;
(ii) supply of online gaming, other than online money gaming; and
(iii) supply of actionable claims in casinos.
2. This notification shall come into force on the 1st day of October, 2023.
[F. No. CBIC-20016/29/2023-GST]
(Raghavendra Pal Singh)
Director
FAQ :
This notification comes into force on the 1st day of October, 2023.
The notification covers the supply of online money gaming, supply of online gaming (other than online money gaming), and actionable claims in casinos.
The notification was issued by the Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance, Government of India.
Actionable claims in casinos are being notified for taxation under the Central Goods and Services Tax Act.
CAclubindia
Source : https://taxinformation.cbic.gov.in/view-pdf/1009871/ENG/Notifications