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Section 3. Amendment of section 5

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

Section 3. Amendment of section 24

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

Section 3. Officers under this Act.

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

Section 5. Levy and collection.-

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: