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        GST

        Designated officers to grant GST registration in case of supply of online monay gaming for overseas supplier - 04/2023 - Integrated GST (IGST)

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        GST registration for overseas online money gaming centralised under designated officers to process registrations in India. Notification designates the Principal Commissioner of Central Tax, Bengaluru West and subordinate officers as the officers empowered to grant GST registration for supplies of online money gaming provided or agreed to be provided by persons located in non taxable territory and received by persons in India, adopting the statutory definition of online money gaming by reference to the Central GST Act and establishing the administrative locus for such registrations.
                      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.

                            GST registration for overseas online money gaming centralised under designated officers to process registrations in India.

                            Notification designates the Principal Commissioner of Central Tax, Bengaluru West and subordinate officers as the officers empowered to grant GST registration for supplies of online money gaming provided or agreed to be provided by persons located in non taxable territory and received by persons in India, adopting the statutory definition of online money gaming by reference to the Central GST Act and establishing the administrative locus for such registrations.


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