Seeks to amend Notification No 1125-F.T. dated 28.06.2017, w.e.f. 01.10.2023, to incorporate rate of tax in respect of supply of online money gaming. - 644-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 6 44 -F.T. Dated, Howrah, the 23rd day of April, 2024 [ Corresponding Central Notification No. 11/2023-Central Tax ] In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), th Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 1125-F.T., dated the 28th day of June, 2017, published in the Kolkata Gazette, Extraordinary, Part-1, namely: Amendments In the said notification, (i) in Schedule IV (a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely (1) (2) (3) 227A Any Chapter Specified actionable claim; Explanation : specified actionable claim as defined in section 2(102A) of the WBGST Act, 2017 means the actionable claim involved in or by way of betting; casinos; gambling; horse racing; lottery; or online money gaming; ; (b) S. No. 228 and 229 and the entries relating thereto shall be omitted. (ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely: (v) The words and expressions used and not defined in this notification, but defined in the West Bengal Goods and Service Tax Act, 2017 (West Ben. Act XXVIII of 2017) and the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall have the same meanings as assigned to them in those Acts. 2. This notification shall be deemed to have come into force on the 1st day of October, 2023. By order of the Governor, MALAY GHOSH, IAS OSD Ex-officio Secretary to the Government of West Bengal