Tripura State Goods And Services Tax (Seventh Amendment) Act, 2024

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....ive Assembly received the assent of the Governor of Tripura on the 14th February, 2024 and is hereby published for General information. (Sopan Chaudhuri) Joint Secretary, Law Government of Tripura THE TRIPURA ACT NO. 2 OF 2024. THE TRIPURA STATE GOODS AND SERVICES TAX (SEVENTH AMENDMENT) ACT, 2024 AN ACT further to amend the Tripura State Goods and Services Tax Act, 2017....

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....2017) (hereinafter referred to as the principal Act),- (a) after clause (80), the following clauses shall be inserted, namely :- '(80A) "online gaming" means offering of a game on the internet or an electronic 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....

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....t 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 platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideratio....

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....(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. 4. In the principal Act, in Schedule III, in paragraph 6, for the words "lottery, betting and gambling" the words "specified actionable claims" shall be substituted. Transitory pr....