Online money gaming taxation gets expanded under Tripura GST amendments, with platform operators and offshore suppliers brought within registration and supply rules. The Tripura State Goods and Services Tax Act, 2017 is amended to align with Central GST changes and to address online gaming and specified actionable claims, with retrospective effect from 1 October 2023. The amendments define online gaming, online money gaming, specified actionable claims, and virtual digital asset; deem persons organising or arranging such supplies, including platform operators, to be suppliers; require registration for persons supplying online money gaming from outside India to India; and substitute 'specified actionable claims' in Schedule III. The earlier Ordinance is repealed, while actions taken under it are preserved.
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Online money gaming taxation gets expanded under Tripura GST amendments, with platform operators and offshore suppliers brought within registration and supply rules.
The Tripura State Goods and Services Tax Act, 2017 is amended to align with Central GST changes and to address online gaming and specified actionable claims, with retrospective effect from 1 October 2023. The amendments define online gaming, online money gaming, specified actionable claims, and virtual digital asset; deem persons organising or arranging such supplies, including platform operators, to be suppliers; require registration for persons supplying online money gaming from outside India to India; and substitute "specified actionable claims" in Schedule III. The earlier Ordinance is repealed, while actions taken under it are preserved.
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