Special provision for specified actionable claims supplied by a person located outside taxable territory

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..... clause (80B) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017.), not located in the taxable territory, shall in respect of the supply of online money gaming by him to a person in the taxable territory, be liable to pay integrated tax on such supply. (2) For the purposes of complying with provisions of sub-section (1), the supplier of online money gaming shall obtain a singl .....

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..... anding anything contained in section 69A of the Information Technology Act, 2000 (21 of 2000), any information generated, transmitted, received or hosted in any computer resource used for supply of online money gaming by such supplier shall be liable to be blocked for access by the public in such manner as specified in the said Act. ] ************** NOTES:- 1. Inserted vide THE INTEGRATED GOODS AN .....

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