The Integrated Goods and Services Tax (Amendment) Act, 2023, published on 18th August, 2023, introduces provisions related to the registration and taxation of online money gaming suppliers not located in the taxable territory of India, specifying their liability to pay integrated tax on such supply.
The Act also outlines the procedures for compliance and consequences of failure to comply with the provisions, including the blocking of access to information in any computer resource used for the supply of online money gaming.
Additionally, the Act explicitly provides for the exemption of integrated tax on imports of certain goods, as notified by the Central Government, on recommendations of the GST Council.
You can download the Act text here.
