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Delhi Goods and Services (Amendment) Act, 2024.

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..... d the assent of the Lt. Governor of Delhi on the 25th October, 2024 and is hereby published for general information. THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2024 (DELHI ACT No. 05 OF 2024) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on 27.09.2024). [31st December, 2024] An Act to further to amend the Delhi Goods and Services Tax Act 2017(3 of 20 .....

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..... ernet or an electronic network and includes online money gaming; (80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whethe .....

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..... er 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 claim .....

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..... 6, for the words "lottery, betting and gambling" the words "specified actionable claims" shall be substituted. 5. Transitory provision:- The amendments made under this Act shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online gaming. SAMAR VISHAL, Spec .....

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