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 Kerala State Goods and Services Tax Act, 2017 - S. R. O. No. 351/2024 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.55/2024/TAXES Dated, Thiruvananthapuram, 30th March, 2024. 17th Meenam, 1199 S. R. O. No. 351/2024 In exercise of the powers conferred under sub-section (5) of section 15 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, on the recommendations of the 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. 2. This notification shall be deemed to have come into force on the 1st day of October, 2023. By order of the Governor, Dr. A. JAYATHILAK, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On recommendations of the Goods and Services Tax Council, the Government of Kerala have decided to notify supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos under sub-section (5) of section 15 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017). The notification is intended to achieve the above object.