Madhya Pradesh Goods and Services Tax (Amendment) Act, 2024.

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....and Services Tax Act, 2017. Be it enacted by the Madhya Pradesh Legislature in the Seventy-fifth years of the Republic of India as follows :- 1. Short title and commencement.- (1) This Act may be called the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2024. (2) It shall come into force from the date of its Publication in the Madhya Pradesh Gazette. 2. Amendment....

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....therwise 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 g....

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....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 :- "(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) ;"; 3. Amendment of section 24.-In....