Special provision for specified actionable claims supplied by a person located outside taxable territory

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Full Text of the Document

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....B) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017.), not located in the taxable territory, shall in respect of the supply of online money gaming by him to a person in the taxable territory, be liable to pay integrated tax on such supply. (2) For the purposes of complying with provisions of sub-section (1), the supplier of online money gaming shall obtain a single registr....