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Section 5. Insertion of new section 14A- Special provision for specified actionable claims supplied by a person located outside taxable territory.

For the purposes of complying with provisions of sub-section (1), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in sub-section (2) of section 14 of this Act

Section 1. Short title, extent and commencement.-

(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint:

The Integrated Goods and Services Tax Act, 2017

An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

Section 3. Repeal and Saving. –

(1) The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Ordinance, 2017 is hereby repealed.

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