[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. 04/2023 – Integrated Tax
New Delhi, dated the 29th September, 2023

G.S.R . (E). -In exercise of the powers conferred by sub-section (2) of section 14 and sub-section (2) of
section 14A of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as
the said Act) read with sub-rule (2) of rule 14 of the Central Goods and Services Tax Rules, 2017, the
Central Government hereby notifies the Principal Commissioner of Central Tax, Bengaluru West
and all the officers subordinate to him as the officers empowered to grant registration in case of
supply of online money gaming provided or agreed to be provided by a person located in non taxable territory and received by a person in India.
Explanation.-For the purposes of this notification, “online money gaming” shall have the same meaning
as assigned to it in clause (80B ) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017).
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