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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 MGST Act - 23/2023-STATE TAX - Manipur SGST

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        Supply classification under MGST: online money gaming, other online gaming, and casino actionable claims now notified. The State Government, under section 15(5) of the Manipur 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, thereby subjecting these categories to the valuation mechanism under the provision and making the notification effective from the prescribed commencement date.
                          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 classification under MGST: online money gaming, other online gaming, and casino actionable claims now notified.

                                The State Government, under section 15(5) of the Manipur 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, thereby subjecting these categories to the valuation mechanism under the provision and making the notification effective from the prescribed commencement date.


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