Explanation.— For the purposes of this clause, recording of the name of the State of the said person in the invoice shall be deemed to be the recording of the address of the said person;”.

In section 5 of the principal Act, in sub-section (1), in the proviso, after the words “integrated tax on goods”, the words “other than the goods as may be notified by the Government

“(vii) online gaming, excluding the online money gaming as defined in clause (80B) of section 2 of the Central Goods and Services Tax Act, 2017”

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

The amendments made under this Act shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online gaming.

In the principal Act, in Schedule III, in paragraph 6, for the words “lottery, betting and gambling” the words “specified actionable claims” shall be substituted.

“(xia) every person supplying online money gaming from a place outside India to a person in India; and”.

‘(80A) “online gaming” means offering of a game on the internet or an electronic network and includes online money gaming;

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

Provided that no such order shall be made after the expiry of a period of 1[five years] from the date of commencement of this Act.

Explore Section 1 of the UTGST Act 2017 and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Explore Section 2 of the UTGST Act 2017 and its implications for taxpayers. Get informed and stay compliant with the latest updates.

Provided that the officers appointed under the existing law shall be deemed to be the officers appointed under the provisions of this Act.

The Administrator may, by order, authorise any officer to appoint officers of Union territory tax below the rank of Assistant Commissioner of Union territory tax for the administration of this Act.

(3) The Commissioner may, subject to such conditions and limitations as may be specified in this behalf by him, delegate his powers to any other officer subordinate to him.

(a) where any proper officer issues an order under this Act, he shall also issue an order under the Central Goods and Services Tax Act, as authorised by the said Act under intimation to the jurisdictional officer of central tax;

Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:

Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case,

    (a) a practice was, or is, generally prevalent regarding levy of Union territory tax (including non-levy thereof) on any supply of goods or services or both; and

The amount of input tax credit available in the electronic credit ledger of the registered person on account of,-