Kerala State Goods and Services Tax (Amendment) Ordinance, 2023

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....gated by the Governor of Kerala on the 4th day of January, 2024 is hereby published for general information. By order of the Governor, K. G. SANAL KUMAR, Law Secretary. ORDINANCE No. 1 OF 2024 THE KERALA STATE GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2023 Promulgated by the Governor of Kerala in the Seventy-Fourth Year of the Republic of India. AN ORDINANCE further ....

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....ay of October, 2023. 2. Act 20 of 2017 to be temporarily amended.-During the period of operation of this Ordinance, the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter referred to as the principal Act) shall have effect subject to the amendments specified from sections 3 to 6. 3. Amendment of section 2.-In section 2 of the principal Act,- (a) after clause (80....

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....claim" means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;"; (c) in clause (105), the following proviso shall be inserted at the end, namely:- "Provided that a person who organises or arranges, directly or indirectly, suppl....

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....the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961;". 4. Amendment of section 24.-In section 24 of the principal Act,- (a) in clause (xi), the word "and" ocurring at the end shall be omitted; (b) after clause (xi), the following clause shall be inserted, namely:- "(xia) every person supplying online money gaming from a place ou....