MINISTRY OF LAW AND JUSTICE (Legislative Department) issued CGST and IGST Amendment Acts 2023 Dated 18 August 2023, which got Presidential Assent.
Amendments in CGST Act:
1)Definitions added in Section 2 of Online Gaming, Online money gaming, Specified Actionable claim
2) Amendment in Section 24 – 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
3)Amendment in Schedule III “lottery, betting and gambling” the words “specified actionable claims” shall be substituted.
Amendments in IGST Act
1)Amendment of Section 5
2) Amendment of Section 10
3) Insertion of new section 14A – Special provision for specified actionable claims supplied by a person located outside taxable territory.
CGST Amendment Act 2023 No.30 of 2023 Dated 18 August 2023 for Taxation on Online Gaming
![Screenshot-2023-08-19-at-12.54.29-PM](https://taxupdates.cagurujiclasses.com/wp-content/uploads/2023/08/Screenshot-2023-08-19-at-12.54.29-PM.png)
![Screenshot-2023-08-19-at-12.54.41-PM](https://taxupdates.cagurujiclasses.com/wp-content/uploads/2023/08/Screenshot-2023-08-19-at-12.54.41-PM.png)
![Screenshot-2023-08-19-at-12.54.51-PM](https://taxupdates.cagurujiclasses.com/wp-content/uploads/2023/08/Screenshot-2023-08-19-at-12.54.51-PM.png)
CGST Amendment Act 2023 No.31 of 2023 Dated 18 August 2023 for Taxation on Online Gaming
![Screenshot-2023-08-19-at-12.53.59-PM](https://taxupdates.cagurujiclasses.com/wp-content/uploads/2023/08/Screenshot-2023-08-19-at-12.53.59-PM.png)
![Screenshot-2023-08-19-at-12.54.10-PM](https://taxupdates.cagurujiclasses.com/wp-content/uploads/2023/08/Screenshot-2023-08-19-at-12.54.10-PM.png)