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        <h1>Maharashtra GST Act Amended: New Rules for Online Gaming, Gambling, and Foreign Entities Supplying to Indian Residents.</h1> The Maharashtra Goods and Services Tax (Second Amendment) Act, 2023, effective from September 26, 2023, amends the Maharashtra GST Act, 2017. Key changes include definitions for 'online gaming' and 'online money gaming,' and the introduction of 'specified actionable claims' covering betting, casinos, gambling, horse racing, lottery, and online money gaming. The Act mandates that individuals organizing or managing platforms for these activities are deemed suppliers liable for tax. It also requires foreign entities supplying online money gaming to Indian residents to comply with GST provisions. The Act replaces the Maharashtra GST (Amendment) Ordinance, 2023, and ensures compliance with existing laws regulating these activities.

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