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 GGST Act notified - 49/2023- State Tax - Gujarat SGST

FINANCE DEPARTMENT NOTIFICATION No. 49/2023- State Tax Sachivalaya, Gandhinagar, 1st October, 2023 GUJARAT GOODS AND SERVICES TAX ACT, 2017 No. (GHN-70)GST-2023/S. 15(5) (1) GST Cell:- In exercise of the powers conferred by sub-section (5) of section 15 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, 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. By order and in the name of the Governor of Gujarat, DILIP THAKER, Joint Secretary to Government