Maharashtra Goods and Services Tax (Second Amendment) Act, 2023

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....vernment Gazette", on the 3rd January 2024). An Act further to amend the Maharashtra Goods and Services Tax Act, 2017. WHEREAS both Houses of the State Legislature were not in session ; AND WHEREAS the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take immediate action further to amend the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017.), for the purposes hereinafter appearing ; and, therefore, promulgated the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023 (Mah. Ord. VII of 2023.) on the 26th September 2023 ; AND WHEREAS it is expedient to replace the said Ordinance, by an Act of the State Legislature, it is hereby ena....

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....hance 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) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;"; (c) to clause (105), the following proviso shall be added, namely :- "Provided that, a person who organizes or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital o....