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        F. Acts / Amendment Acts

        Section 3 - Amendment of section 24.

        Central Goods and Services Tax (Amendment) Act, 2023

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        Cross-border online money gaming suppliers from outside India now fall within taxable person definition for GST compliance. The amendment adds every person supplying online money gaming from a place outside India to a person in India, thereby bringing non resident suppliers of such cross border online money gaming within the domestic GST registration and compliance framework.
                        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.

                              Cross-border online money gaming suppliers from outside India now fall within taxable person definition for GST compliance.

                              The amendment adds every person supplying online money gaming from a place outside India to a person in India, thereby bringing non resident suppliers of such cross border online money gaming within the domestic GST registration and compliance framework.


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