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        <h1>India Amends GST Act: New Rules for Online Gaming, Casinos, Horse Racing; Registration for Foreign Suppliers Required.</h1> The Central Goods and Services Tax (Amendment) Bill, 2023, aims to amend the Central Goods and Services Tax Act, 2017, to clarify the taxability of casinos, horse racing, and online gaming. It introduces definitions for 'online gaming,' 'online money gaming,' 'specified actionable claim,' and 'virtual digital asset.' The bill mandates registration for those supplying online money gaming from outside India to Indian residents. It also redefines 'specified actionable claims' to include betting, casinos, gambling, horse racing, lottery, and online money gaming, providing clarity on their tax implications. The amendments do not involve additional expenditure from the Consolidated Fund of India.

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