INDIA CODE

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Notification No. 49/2023-Central Tax [N11-1EB]

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. 49/2023-Central Tax [N11-1EB]. Machine: N11-1EB.

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 1st day of October, 2023.

Made under

Recital: "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:—". Names sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 [S10-6F4]. Vires verified.

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