Seeks to notify 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 WBGST Act - 169-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 169-F.T. Dated, Howrah, the 25th day of January, 2024 [Corresponding Central Notification No. 49/2023-Central Tax] In exercise of the powers conferred under sub-section (5) of section 15 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify 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 be deemed to have come into force with effect from the 1st day of October, 2023. By order of the Governor, MALAY GHOSH, IAS OSD Ex-Officio Secretary to the Government of West Bengal