Online gaming taxation rules expand supplier liability and registration obligations under the Uttar Pradesh GST amendment. The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 aligns the State GST law with Central GST amendments and regulates online gaming and specified actionable claims. It inserts definitions for online gaming, online money gaming, specified actionable claim, and virtual digital asset, and deems a person organising or arranging supply of specified actionable claims, including through a digital or electronic platform, to be a supplier liable under the Act. The amendment also extends registration obligations to suppliers of online money gaming from outside India to persons in India.
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Provisions expressly mentioned in the judgment/order text.
Online gaming taxation rules expand supplier liability and registration obligations under the Uttar Pradesh GST amendment.
The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 aligns the State GST law with Central GST amendments and regulates online gaming and specified actionable claims. It inserts definitions for online gaming, online money gaming, specified actionable claim, and virtual digital asset, and deems a person organising or arranging supply of specified actionable claims, including through a digital or electronic platform, to be a supplier liable under the Act. The amendment also extends registration obligations to suppliers of online money gaming from outside India to persons in India.
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