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        Case ID :
        GST - States

        Seeks to notify 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 Himachal Goods and Services Tax Act, 2017 - 49/2023-State Tax - Himachal Pradesh SGST

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        Notification under section 15(5) GST classifies online money gaming, other online gaming and casino actionable claims as specified supplies. Notification under section 15(5) of the Himachal Goods and Services Tax Act, 2017 notifies three supplies: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos. The notification applies from the first day of October, 2023 and is issued on the recommendations of the GST Council, thereby classifying these supplies for the purposes of the Act.
                          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.

                                Notification under section 15(5) GST classifies online money gaming, other online gaming and casino actionable claims as specified supplies.

                                Notification under section 15(5) of the Himachal Goods and Services Tax Act, 2017 notifies three supplies: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos. The notification applies from the first day of October, 2023 and is issued on the recommendations of the GST Council, thereby classifying these supplies for the purposes of the Act.


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