Mizoram Goods and Services Tax (Amendment) Act, 2024

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....the assent of the Governor of Mizoram on 12.03.2024) THE MIZORAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2024 AN ACT to provide relaxation in the provisions of the Mizoram Goods and Services Tax Act, 2017 and for matters connected therewith or incidental thereto. It is enacted by the Legislative Assembly of Mizoram in the Seventy- fifth Year of the Republic of India as follow:- S....

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....tronic network and includes online money gaming; (80B) " online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or pe....

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....plier 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, 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 liable to pay the tax in relation ....