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 DGST Act notified - 49/2023-State Tax - Delhi SGST

FINANCE (EXPENDITURE-I) DEPARTMENT NOTIFICATION Delhi, the 21st May, 2025 No. 49/2023-State Tax No. F. 3 (04)/Fin.(Exp-I)/2025-26/DS-I/444 . In exercise of the powers conferred under sub-section (5) of section 15 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lieutenant Governor of National Capital Territory of Delhi, 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 1 st day of October, 2023. By Order and in the Name of the Lt. Governor of the National Capital Territory of Delhi RAVINDER KUMAR, Jt. Secy. (Fin.)