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        <h1>Mizoram GST Amendment Act 2024 introduces new tax provisions for online gaming and specified actionable claims</h1> The Mizoram Goods and Services Tax (Amendment) Act, 2024 amends the state's GST Act to introduce new definitions and provisions for online gaming and specified actionable claims. The amendment defines 'online gaming' and 'online money gaming' involving monetary stakes, and introduces 'specified actionable claims' covering betting, casinos, gambling, horse racing, lottery, and online money gaming. It expands supplier definitions to include platform operators and organizers of such activities. The Act requires registration for persons supplying online money gaming from outside India to Indian customers. The amendment replaces 'lottery, betting and gambling' with 'specified actionable claims' in Schedule III while preserving existing prohibitory laws.

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