West Bengal Goods and Services Tax (Second Amendment) Act, 2023

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....d for general information:- West Bengal Act XIV of 2023 THE WEST BENGAL GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2023. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 11th January, 2024.] An Act further to amend the West Bengal Goods and Services Tax Act, 2017. WHEREAS it is expedient t....

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.... any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. Amendment of West Ben. Act XXVIII of 2017 2. In the West Bengal Goods and Services Tax Act, 2017, - (1) in section 2,- (a) after clause (80), the following clauses shall be inserted, namely:- '(80A) "online gaming" means offering of a ga....

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.... (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:- "Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic pl....

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.... (2) in section 24,- (a) in clause (xi), the word "and" occurring at the end, shall be omitted; (b) after clause (xi), the following clause shall be inserted, namely:- "(xia) every person supplying online money gaming from a place outside India to a person in India; and". Amendment of Schedule III. 3. In Schedule III to the West Bengal Goods and Services Tax ....