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Notification / Notification No. 49/2023-Central Tax

Clause 1

In forceA commencement is recorded; no ending event is recorded.
The law's words

1. 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.

Register reproduction note

The text above is a reproduction prepared for this register, not the certified Gazette wording. The Gazette in which the instrument was published remains the authentic record.

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