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<h1>Amendment Bill 2023: Changes to IGST Act on Casinos, Horse Racing, Online Gaming, and Supplier Registration Rules.</h1> The Integrated Goods and Services Tax (Amendment) Bill, 2023, aims to amend the Integrated Goods and Services Tax Act, 2017, to address the taxability of casinos, horse racing, and online gaming. Key amendments include excluding online money gaming from the definition of Online Information and Data Access or Retrieval services, specifying the place of supply for goods sold to unregistered persons, and introducing a special provision for online money gaming supplied by entities outside the taxable territory. The Bill mandates registration and integrated tax payment for such suppliers, with non-compliance leading to potential blocking of access to their services.