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Online money gaming: cross-border suppliers now subject to GST registration and deemed supplier liability under amended law. The Ordinance amends the Maharashtra GST Act to define online gaming, online money gaming, specified actionable claim and virtual digital asset; deems organisers or platform owners of specified actionable claims to be suppliers liable for tax; requires registration for persons supplying online money gaming from outside India to persons in India; and replaces 'lottery, betting and gambling' in Schedule III with 'specified actionable claims', without prejudice to other laws regulating or prohibiting such activities.
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Online money gaming: cross-border suppliers now subject to GST registration and deemed supplier liability under amended law.
The Ordinance amends the Maharashtra GST Act to define online gaming, online money gaming, specified actionable claim and virtual digital asset; deems organisers or platform owners of specified actionable claims to be suppliers liable for tax; requires registration for persons supplying online money gaming from outside India to persons in India; and replaces "lottery, betting and gambling" in Schedule III with "specified actionable claims", without prejudice to other laws regulating or prohibiting such activities.
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