Specified actionable claims and online money gaming: platform organisers treated as GST suppliers and subject to registration and compliance.
The Act amends the Assam GST Act to define online gaming, online money gaming and virtual digital assets; classifies betting, casinos, gambling, horse racing, lottery and online money gaming as specified actionable claims; deems organisers and digital platform operators of such claims to be suppliers liable under the Act; expands registration obligations to include suppliers of online money gaming from outside India; prescribes three-year timebars for furnishing returns, statements and outward-supply details subject to exceptions; and establishes consent-based sharing of registration, return and invoice particulars via the common portal.

Online gaming valuation rules require taxation of player deposits without deductions for refunds, alongside expanded offshore supplier registration and reporting.
The amendments establish special valuation rules for online gaming and casino actionable claims. Online gaming value includes the total money, money's worth or virtual digital assets paid, payable or deposited with the supplier by or for a player, without deduction for refunds or returned amounts. Casino actionable claims are valued on amounts paid or payable for tokens, chips, coins, tickets or participation. Winnings reused in a further event without withdrawal are excluded. Offshore suppliers of online money gaming are brought within revised registration, invoicing, payment and monthly FORM GSTR-5A reporting requirements.

Value of supply for online gaming clarified: total amount paid or deposited to supplier constitutes taxable value and non-deductible.
The Rules treat suppliers of online money gaming from outside India as subject to registration and return obligations and prescribe valuation: the value of online gaming supplies, including actionable claims, is the total amount paid or deposited with the supplier by or on behalf of the player (including virtual digital assets), and any amounts returned or refunded by the supplier shall not be deductible from that value. Such suppliers must file FORM GSTR-5A monthly and provide specified details in FORM GST REG-10 and REG-01 including PAN, type of supply, commencement date, and platform URLs.

Composition levy exclusion removes registered persons supplying specified actionable claims from the composition scheme with immediate effect.
The Government of Gujarat amends Notification No. 66/2017-State Tax to insert that, with effect from 1st October, 2023, other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act, shall be inserted after the words and figures "composition levy under section 10 of the said Act", thereby excluding such suppliers from the composition levy.

Supply of online money gaming notified under section 15(5) of the GGST Act alongside other gaming supplies.
Government notification designates 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 the Gujarat Goods and Services Tax Act, issued on the recommendation of the Goods and Services Tax Council and formalizing these supplies within that statutory provision.

Commencement of GST amendment provisions initiates enforcement of specified operative amendments under the Gujarat Goods and Services Tax Amendment Act.
The Government of Gujarat, exercising the statutory commencement power under the Gujarat Goods and Services Tax (Amendment) Act, 2023, notifies that the cited amendment provisions shall come into force on the appointed date, by order of the Finance Department issued in the name of the Governor and signed by the Joint Secretary to Government.

Specified actionable claim: notification adds taxable entry covering betting, casinos, gambling, horse racing, lottery and online money gaming.
The notification amends Schedule IV by inserting entry 227A to classify Specified actionable claim as an entry applicable to any chapter, defining it to include actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming; it omits entries 228 and 229 and adds an interpretive clause that undefined terms in the notification take their meanings from the Central, Integrated and Gujarat GST Acts.

Electronic commerce operator procedures require enrolment, bar inter state supplies, waive TCS collection, and mandate GSTR 8 reporting.
The notification requires electronic commerce operators to allow supplies by exempted suppliers only if an enrolment number exists on the common portal, to forbid inter State supplies by such suppliers, to refrain from collecting tax at source under section 52(1) for those supplies, and to furnish details of such supplies in FORM GSTR 8; where multiple operators are involved, the operator who finally releases payment is treated as the electronic commerce operator.

Tax collection at source: e-commerce operators must collect, remit and report TCS for supplies by composition taxpayers via their platforms.
The electronic commerce operator must prohibit inter State supply of goods by composition taxpayers through its platform, collect tax at source on such intra State supplies and remit the collected tax to the Government, and furnish details of these supplies electronically in Form GSTR-8 on the common portal.

Value of supply of online money gaming set as total amount paid or deposited, including virtual digital assets.
Amendments incorporate online money gaming supplied from outside India into Bihar GST registration, valuation and return rules: registrants must declare PAN and state in FORM GST REG-01; FORM GST REG-10 and FORM GSTR-5A are revised to capture supply type, commencement date, platform URLs and declarations. Valuation rules set the value of online gaming and actionable claims in casinos as the total amount paid or deposited by or on behalf of the player, including virtual digital assets, and expressly disallow deduction of refunded or returned amounts; monthly returns in FORM GSTR-5A must be filed by the twentieth day of the succeeding month.

Composition levy exclusion: suppliers of specified actionable claims are excluded from the composition scheme under GST.
The notification amends the earlier notification to exclude registered persons making supplies of specified actionable claims from eligibility for the composition levy, thereby limiting the composition scheme's scope and requiring such suppliers to be governed by the regular GST provisions.

Notification of supplies under BGST expands taxable categories to include online money gaming, other online gaming and casino claims.
Notification under section 15(5) of the Bihar Goods and Services Tax Act, 2017 notifies supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos as falling under that provision, and states the notification comes into force on 1 October 2023.

Commencement of Bihar GST Amendment: provisions to come into force from the appointed date by gubernatorial notification.
The Governor, under sub section (2) of section 1 of the Bihar Goods and Services Tax (Amendment) Ordinance, 2023, appoints the 1st day of October, 2023 as the date on which the provisions of the Ordinance shall come into force by notification S.O. 240 dated 30th September 2023 issued by the Commercial Tax Department.

Online gaming taxation framework expands under Tripura GST amendment with new supplier and registration rules.
The Ordinance amends the Tripura State Goods and Services Tax law to align it with the Central GST amendments and to address the tax treatment of online gaming and specified actionable claims. It introduces definitions for online gaming, online money gaming, specified actionable claims, and virtual digital assets, deems organisers and platform operators to be suppliers of specified actionable claims, and requires registration for persons supplying online money gaming from outside India to persons in India. Schedule III is correspondingly revised, while other regulatory laws remain unaffected.

Tariff change: Spirits for industrial use reclassified with high duty; specified actionable claims added with nil rate.
The First Schedule is amended to create tariff item 2207 10 12 for Spirits for industrial use, defined as rectified spirits used for industrial preparation of pharma, food, healthcare or other products (excluding alcoholic liquors for human consumption), charged at 150%. Chapter 98 is revised to add "actionable claims," equate "Online money gaming" and "specified actionable claim" to CGST Act definitions, and insert heading 9807 for specified actionable claims with subheadings for betting, casinos, gambling, horse racing, lottery and online money gaming, each assigned a Nil rate, effective 1 October 2023.

Specified actionable claim added to Schedule covering betting, casinos, gambling, horse racing, lottery and online money gaming.
The notification inserts a new Schedule entry designating a specified actionable claim for actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, cross referencing the definition in section 2(102A) of the Haryana GST Act. It omits prior serial numbers 228 and 229 and adds an Explanation that undefined terms in the notification shall have the meanings assigned in the Haryana GST Act and the Integrated GST Act. The amendment is to take effect from the specified operative date.

Composition levy exclusion: supplies of specified actionable claims disallowed from composition scheme for registered persons.
The amendment excludes supplies of specified actionable claims by a registered person from the composition levy under section 10 of the Haryana GST Act, 2017, by inserting a proviso in the earlier departmental notification; the change narrows composition scheme eligibility to disallow composition treatment for such supplies and is given effect from the notified effective date.

Section 15(5) notification: online money gaming, other online gaming and casino actionable claims notified as supplies, effective October.
The State government, under section 15(5) of the Haryana Goods and Services Tax Act, 2017, hereby notifies three categories of supplies as falling under the provision: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, with the notification taking effect from the first day of October, 2023.

Commencement of amendments: key amendment provisions to the Haryana GST Act take effect on the appointed commencement date.
The notification appoints 1 October 2023 as the date on which sections 2 and 7, clause (a) of section 26 and section 27 of the Haryana Goods and Services Tax (Amendment) Act, 2023 shall come into force, exercising the statute's power to specify commencement dates and thereby bringing those amendment provisions into effect under the state GST framework.

Online money gaming taxation expands supplier liability and registration coverage under the Uttar Pradesh GST amendment.
The Ordinance introduces definitions of 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 liable under the Act. It also extends registration coverage to persons supplying online money gaming from outside India to persons in India, and substitutes "specified actionable claims" for "lottery, betting and gambling" in Schedule III, while preserving the operation of other laws regulating or prohibiting such activities.