INDIA CODE

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Notification / Notification No. 04/2023-Integrated Tax

Clause 1

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

1. In exercise of the powers conferred by sub-section (2) of section 14 and sub-section (2) of section 14A of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the said Act) read with sub-rule (2) of rule 14 of the Central Goods and Services Tax Rules, 2017, the Central Government hereby notifies the Principal Commissioner of Central Tax, Bengaluru West and all the officers subordinate to him as the officers empowered to grant registration in case of supply of online money gaming provided or agreed to be provided by a person located in non- taxable territory and received by a person in India.

Explanation.-For the purposes of this notification, “online money gaming” shall have the same meaning as assigned to it in clause (80B ) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017).

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.

Connections

References marked in the words above

  • sub-rule (2) of rule 14 of the Central Goods and Services Tax Rules, 2017 / Rule 14, Central Goods and Services Tax Rules, 2017
  • section 2 of the Central Goods and Services Tax Act, 2017 / Section 2, Central Goods and Services Tax Act, 2017
  • section 14A of the Integrated Goods and Services Tax Act, 2017 / reference held, text not deposited / the register holds no page for the place cited, so nothing is marked for these words
  • sub-section (2) of section 14 and sub-section (2) of section 14A of the Integrated Goods and Services Tax Act, 2017 / reference held, text not deposited / the register holds no page for the place cited, so nothing is marked for these words