Seeks to notify supply of online money gaming, supply of online gaming other than online money gaming and supply of actionable claims in casinos under section 15(5) of MGST Act. - 49/2023-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 16th October, 2023. NOTIFICATION Notification No. 49/2023-State Tax Maharashtra Goods And Services Tax Act, 2017. No. MGST. 1023/C.R.52(1)/Taxation-1. In exercise of the powers conferred by sub-section (5) of section 15 of the Maharashtra Goods and Services Tax Act, 2017, (Mah.XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby notifies the following supplies under the said sub-section, namely : (i) supply of online money gaming; (ii) supply of online gaming, other than online money gaming; and (iii) supply of actionable claims in casinos. 2. This notification shall come into force on the 1st day of October, 2023. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government.