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    <title>Uttar Pradesh Goods and Services Tax (Second Amendment) Ordinance, 2023</title>
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    <description>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 &quot;specified actionable claims&quot; for &quot;lottery, betting and gambling&quot; in Schedule III, while preserving the operation of other laws regulating or prohibiting such activities.</description>
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