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        F. Acts / Amendment Acts

        Section 2 - Amendment of section 2.

        Central Goods and Services Tax (Amendment) Act, 2023

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        Deemed supplier of specified actionable claims now covers organisers and platform operators, attracting GST liability. The amendment adds definitions for online gaming, online money gaming, specified actionable claim (including betting, casinos, gambling, horse racing, lottery and online money gaming) and imports the virtual digital asset meaning from the Income-tax Act. It further provides a proviso deeming any person who organises, arranges, owns, operates or manages a digital or electronic platform supplying specified actionable claims to be the supplier of such claims for GST purposes, applying the Act to them including when consideration, including virtual digital assets, is paid to or placed at their disposal.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Deemed supplier of specified actionable claims now covers organisers and platform operators, attracting GST liability.

                                The amendment adds definitions for online gaming, online money gaming, specified actionable claim (including betting, casinos, gambling, horse racing, lottery and online money gaming) and imports the virtual digital asset meaning from the Income-tax Act. It further provides a proviso deeming any person who organises, arranges, owns, operates or manages a digital or electronic platform supplying specified actionable claims to be the supplier of such claims for GST purposes, applying the Act to them including when consideration, including virtual digital assets, is paid to or placed at their disposal.


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