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.

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..... s 5(1) itself w.e.f 1st day of October, 2023. - 03/2023 Dated:- 29-9-2023 Integrated GST (IGST) - GST - IGST - Notifications - IGST - MINISTRY OF FINANCE (Department of Revenue) (CENTRAL B .....

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..... e 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 .....

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