Central Tax Notification No 49 of 2023 dt 29th September, 2023 under GST

Notification no 49/2022 Central Tax date on 29th September, 2023, GST

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 CGST Act 

The extract of GST Notification No. 49/2023- Central Tax is given below:

Notification No. 49/2023- Central Tax, GST

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(DEPARTMENT OF REVENUE) 

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS 

NOTIFICATION No. 49/2023 – Central Tax 

New Delhi, dated the 29^th September, 2023 

G.S.R. (E).— In exercise of the powers conferred under sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, 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. 

[F. No. CBIC-20016/29/2023-GST] 

(Raghavendra Pal Singh) 

Director