| Date: |
29-09-2023
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| Notification No: |
NOTIFICATION No. 49/2023 – Central Tax
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| Issuing Authority: |
GST
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| Type: |
Central Tax Notifications
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| File No: |
[F. No. CBIC-20016/29/2023-GST] |
| Subject: |
Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act
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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
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
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