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        GST

        Supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act notified - effective date 1st day of October, 2023 - 49/2023 - Central GST (CGST)

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        Supply of online gaming and actionable casino claims notified under section 15(5), effective 1 Oct 2023. Notification under sub section (5) of section 15 CGST Act notifies the supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos for valuation under that sub section; it also lists certain packaged tobacco and nicotine products for valuation by declared retail sale price, defines 'retail sale price' rules and applies Customs Tariff interpretive principles.
                    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.

                          Supply of online gaming and actionable casino claims notified under section 15(5), effective 1 Oct 2023.

                          Notification under sub section (5) of section 15 CGST Act notifies the supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos for valuation under that sub section; it also lists certain packaged tobacco and nicotine products for valuation by declared retail sale price, defines "retail sale price" rules and applies Customs Tariff interpretive principles.


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