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

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<h1>Government Defines Taxable Supplies for Online Gaming and Casinos u/s 15(5) of GST Act, Effective October 2023.</h1> The government has issued Notification No. 49/2023 under the Central Goods and Services Tax Act, 2017, specifying the taxable supplies under section 15(5) effective from October 1, 2023. The notification covers the supply of online money gaming, online gaming excluding money gaming, and actionable claims in casinos. This decision follows the recommendations of the Council and is implemented by the Ministry of Finance's Central Board of Indirect Taxes and Customs.

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