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          <h1>Amendment to GST Act 2023: Defines Online Gaming, Tax Obligations for Platforms, Aligns Virtual Asset Definition with Income-tax Act.</h1> The Central Goods and Services Tax (Amendment) Act, 2023, modifies section 2 of the 2017 Act by introducing definitions for 'online gaming' and 'online money gaming,' which involve games offered on the internet where players may deposit money or virtual assets. It also defines 'specified actionable claim' to include activities like betting, casinos, gambling, horse racing, lottery, and online money gaming. Additionally, it stipulates that individuals organizing or managing platforms for such claims are deemed suppliers, liable for tax. The term 'virtual digital asset' is aligned with its definition in the Income-tax Act, 1961.

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