Payment of IGST on import of Supply of online money gaming as the goods - proviso to section 5(1) of IGST Act shall not apply (as CVD under Customs Act), but on which integrated tax shall be levied u/s 5(1) itself w.e.f 1st day of October, 2023. - 03/2023 - Integrated GST (IGST)

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION No. 03/2023 Integrated Tax New Delhi, the 29th September, 2023 G.S.R. 709(E). In exercise of powers conferred under proviso to sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the said Act), the Government, on the recommendations of the Council, notifies the supply of online money gaming as the goods on import of which the proviso to sub-section (1) of section 5 of the said Act shall not apply, but on which integrated tax shall be levied and collected under sub-section (1) of section 5 of the said Act. 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