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    <title>West Bengal Goods and Services Tax (Second Amendment) Act, 2023</title>
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    <description>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.</description>
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