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Payment of IGST on import of Supply of online money gaming as the goods - proviso to section 5(1) of IGST Act shall not apply (as CVD under Customs Act), but on which integrated tax shall be levied u/s 5(1) itself w.e.f 1st day of October, 2023.

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.... 5(1) itself w.e.f 1st day of October, 2023.<br>Notification No. 3/2023 Dated:- 29-9-2023 Integrated GST (IGST)<br>GST<br>IGST<br>IGST<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOA....

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....nline money gaming as the goods on import of which the proviso to sub-section (1) of section 5 of the said Act shall not apply, but on which integrated tax shall be levied and collected under sub-sect....

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