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Maharashtra Goods and Services Tax (Second Amendment) Act, 2023
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....ereby published under the authority of the Governor. By order and in the name of the Governor of Maharashtra, SATISH WAGHOLE, Secretary (Legislation) to Government, Law and Judiciary Department. MAHARASHTRA ACT No. I OF 2024. (First published, after having received the assent of the Governor in the "Maharashtra Government Gazette", on the 3rd January 2024). An Act further to amend the Mahar....
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....nd Services Tax (Second Amendment) Act, 2023. (2) Section 1 shall be deemed to have come into force on the 26th September 2023 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 Act and any reference in any such provision to the co....
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....ess, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force ; " ; (b) after clause (102), the following clause shall be inserted, namely :-- "(102A) "specified actionable claim" means the actionable claim involved in or by way of,-- (i) betting; (ii) casinos; (iii) gambli....
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....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 :-- "(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961 (43 of 1961.); ". Amendment of section 24 of Mah. XLIII of 2017. 3. In section 24 of the princ....