Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023

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....I of 2017), for the purposes hereinafter appearing ; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Maharashtra is hereby pleased to promulgate the following Ordinance, namely :- Short title and commencement 1. (1) This Ordinance may be called the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023. (2) Section 1 shall come into force at once and remaining sections shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint : Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ord....

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....ply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;"; (d) after clause (117), the following clause shall be inserted, namely :- ....

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....al Goods and Services Tax (Amendment) Act, 2023 (30 of 2023). In order to maintain the uniformity in applicability of the provisions of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), it is considered expedient to amend the Maharashtra Goods and Services Tax Act, 2017. 2. The Salient Features of the proposed amendments to the Maharashtra Goods and Services Tax Act, 2017, are as follows :- (i) define the expressions "online gaming", "online money gaming", "specified actionable claim" and "virtual digital asset" ; (ii) insert a proviso in the definition of "supplier" to provide clarity regarding "supplier" in case of supply of "specified actionable cl....