Uttar Pradesh GST Law Amended: New Definitions and Tax Obligations for Online Gaming and Gambling Platforms.
The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023, amends the Uttar Pradesh Goods and Services Tax Act, 2017. It introduces definitions for "online gaming," "online money gaming," and "specified actionable claims," which include activities like betting, casinos, and gambling. It mandates that individuals organizing or managing digital platforms for these activities are deemed suppliers and liable for tax. The amendment also requires foreign suppliers of online money gaming to Indian residents to register for GST. The Act replaces an earlier ordinance and aligns state law with recent amendments in the Central GST Act to maintain uniformity.
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