Uttar Pradesh Goods and Services Tax (Second Amendment) Ordinance, 2023

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.... Governor is pleased to order the publication of the following English translation of the Uttar Pradesh Maal Aur Sewa Kar (Dwitiya Sanshodhan) Adhyadesh, 2023 (Uttar Pradesh Adhyadesh Sankhya 16 of 2023) promulgated by the Governor. The Rajya Kar Anubhag-2 is administratively concerned with the said Ordinance. THE UTTAR PRADESH GOODS AND SERVICES TAX (SECOND AMENDMENT) ORDINANCE, 2023 (U.P. ....

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....otification in the Official Gazette, appoint : Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be constructed as a reference to the coming into force of that provision. Amendment of section 2 2. In section 2 of the Uttar Pradesh Goods and Services Tax Act, 2017 (he....

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.... 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) in clause (105), the following proviso shall be inserted at the end, namely :- ....

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....ause 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;". Amendment of section 24 3. In section 24 of the Principal Act,- (a) in clause (xi), the word "and" ocurring at the end, shall be omitted; (b) after clause (xi), the following clause shall be inse....