Notification 49/2023 - Central Tax
Date: September 29, 2023
Effective From: October 1, 2023
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
Content
G.S.R. 705(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…