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        GST - States

        West Bengal Goods and Services Tax (Second Amendment) Act, 2023 - 52-L. - West Bengal SGST

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        Online gaming GST amendments expand supplier coverage, registration scope, and specified actionable claim treatment under West Bengal law. The amendment introduces definitions for online gaming, online money gaming, specified actionable claim, and virtual digital asset, and treats persons organising or arranging supply of specified actionable claims, including platform operators, as suppliers for GST purposes. It also extends registration coverage to persons supplying online money gaming from outside India to persons in India and replaces the Schedule III reference to lottery, betting and gambling with specified actionable claims. The provisions may commence by notification on different dates and without prejudice to other regulatory laws.
                        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 GST amendments expand supplier coverage, registration scope, and specified actionable claim treatment under West Bengal law.

                              The amendment introduces definitions for online gaming, online money gaming, specified actionable claim, and virtual digital asset, and treats persons organising or arranging supply of specified actionable claims, including platform operators, as suppliers for GST purposes. It also extends registration coverage to persons supplying online money gaming from outside India to persons in India and replaces the Schedule III reference to lottery, betting and gambling with specified actionable claims. The provisions may commence by notification on different dates and without prejudice to other regulatory laws.


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