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        Case ID :
        GST - States

        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 Kerala State Goods and Services Tax Act, 2017 - S. R. O. No. 351/2024 - Kerala SGST

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        Supply classification under section 15(5) notified adding online money gaming and casino actionable claims to taxable supplies. The Government, on Council recommendation, notifies three categories as taxable supplies under the State Goods and Services Tax Act valuation provision: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, and declares the notification to have retrospective effect from a specified 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 section 15(5) notified adding online money gaming and casino actionable claims to taxable supplies.

                                The Government, on Council recommendation, notifies three categories as taxable supplies under the State Goods and Services Tax Act valuation provision: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, and declares the notification to have retrospective effect from a specified commencement date.


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