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        Case ID :
        GST - States

        Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 - 579(2)/LXXIX-V-1-2023-1-ka-18-2023 - Uttar Pradesh SGST

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        Online gaming tax law expands GST coverage for specified actionable claims, platform operators, and overseas suppliers. The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 amends the Uttar Pradesh Goods and Services Tax Act, 2017 with retrospective effect from 1 October 2023. It introduces the definitions of online gaming, online money gaming, specified actionable claim, and virtual digital asset, and treats a person who organises or arranges the supply of specified actionable claims, including through a digital or electronic platform, as a supplier liable to pay tax. It also brings suppliers of online money gaming from outside India to persons in India within registration provisions and substitutes 'specified actionable claims' in Schedule III.
                        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.

                              Online gaming tax law expands GST coverage for specified actionable claims, platform operators, and overseas suppliers.

                              The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 amends the Uttar Pradesh Goods and Services Tax Act, 2017 with retrospective effect from 1 October 2023. It introduces the definitions of online gaming, online money gaming, specified actionable claim, and virtual digital asset, and treats a person who organises or arranges the supply of specified actionable claims, including through a digital or electronic platform, as a supplier liable to pay tax. It also brings suppliers of online money gaming from outside India to persons in India within registration provisions and substitutes "specified actionable claims" in Schedule III.


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