Section 2 - Amendment of section 2. - Integrated Goods and Services Tax (Amendment) Act, 2023

Amendment of section 2. 2 . In section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the principal Act), in clause (17), for sub-clause (vii), the following sub-clause shall be substituted, namely: (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 (12 of 2017.); .