GRI

THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023

Bill Tax & Compliance Assented
Date: 11th Aug, 2023 Source: House of the People Country: India Original Source

Brief

The Central Goods and Services Tax (Amendment) Act, 2023 has been amended to provide clarity on taxability of Casinos, Horse Racing, and Online Gaming. The amendments aim to create a level playing field for industries involved in these activities. It seeks to achieve this by defining key expressions such as "online gaming" and "specified actionable claim," providing mandatory registration for suppliers of online money gaming, and clarifying the scope of activities subject to tax.

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House of the People

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