Notification No. 03/2023-Integrated Tax [N11-1B1]

As at 7 September 2026. In force from 1 October 2023.

Dates: made 29 September 2023; in force 1 October 2023; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i). Band A.

Cite: Notification No. 03/2023-Integrated Tax [N11-1B1]. Machine: N11-1B1.

In exercise of powers conferred under proviso to sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the said Act), the Government, on the recommendations of the Council, notifies the 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 under sub-section (1) of section 5 of the said Act.

2.This notification shall come into force on the 1st day of October, 2023.

Made under

Recital: "In exercise of powers conferred under proviso to sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the said Act), the Government, on the recommendations of the Council, notifies the 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 under sub-section (1) of section 5 of the said Act.". Names proviso to sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017. Vires claimed, unresolved.

Acts on (0)

none

Acted on by (0)

none

Not held (2)

"section 5 of the Integrated Goods and Services Tax Act, 2017"

"proviso to sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017"