Supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act notified - effective date 1st day of October, 2023 - 49/2023 - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 49/2023 Central Tax New Delhi, the 29th September, 2023 G.S.R. 705(E) . In exercise of the powers conferred under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Government, on the recommendations of the Council, notifies the following supplies under the said sub-section, namely: (i) supply of online money gaming; (ii) supply of online gaming, other than online money gaming; and (iii) supply of actionable claims in casinos. 2. This notification shall come into force on the 1st day of October, 2023. [F. No. CBIC-20016/29/2023-GST] RAGHAVENDRA PAL SINGH, Director