9911796707
TMI BlogMaharashtra Goods and Services Tax (Amendment) Ordinance, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... ereinafter appearing ; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 of the Constitution of India, the Governor of Maharashtra is hereby pleased to promulgate the following Ordinance, namely :-- Short title and commencement 1. (1) This Ordinance may be called the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023. (2) Section 1 shall come into force at once and remaining sections shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint : Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;"; (d) after clause (117), the following clause shall be inserted, namely :-- "(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 and the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), it is considered expedient to amend the Maharashtra Goods and Services Tax Act, 2017. 2. The Salient Features of the proposed amendments to the Maharashtra Goods and Services Tax Act, 2017, are as follows :-- (i) define the expressions "online gaming", "online money gaming", "specified actionable claim" and "virtual digital asset" ; (ii) insert a proviso in the definition of "supplier" to provide clarity regarding "supplier" in case of supply of "specified actionable claim" ; (iii) insert a new clause in section 24 of the Act, to provide for mandatory registration of the person for supplying online money gaming, from a place outside India to a person in In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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