Madhya Pradesh Goods and Services Tax (Amendment) Act, 2024.

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..... Tax Act, 2017. Be it enacted by the Madhya Pradesh Legislature in the Seventy-fifth years of the Republic of India as follows : 1. Short title and commencement. (1) This Act may be called the Madhya Pradesh Goods and Services Tax (Amendment) Act, 2024. (2) It shall come into force from the date of its Publication in the Madhya Pradesh Gazette. 2. Amendment of section 2 . In section 2 of the Madhya .....

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..... e (102), the following clause shall be inserted, namely : (102A) specified actionable claim means the actionable claim involved in or by way of (i) betting ; (ii) casinos ; (iii) gambling ; (iv) horse racing ; (v) lottery ; or (vi) online money gaming ; ; (c) in clause (105), at the end, for the full stop, the colon shall be substituted and thereafter, the following proviso shall be inserted, name .....

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..... inserted, namely : (117A) virtual digital asset shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961 (43 of 1961) ; ; 3. Amendment of section 24. In section 24 of the principal Act, in clause (xi), the word and occurring at the end, shall be omitted and thereafter the following clause shall be inserted, namely : (xia) every person supplying online .....

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