TaxTMI 
TaxTMI 
Mizoram Goods and Services Tax (Amendment) Act, 2024
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....r 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:- Short title and Commencement 1. (1) T....
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.... " 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 performance is based on skill, chance or both and whether the sam....
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....deration 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 to the supply of such actionable claims;" (d) after clause (117), the following clause shall be inserted, namely:- ....