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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 2. Amendment of section 2. 

“(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”

Section 2. Amendment of section 2

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

Section 21. Application of provisions of Central Goods and Services Tax Act.

Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods and Services Tax Act, relating to-