The Lok Sabha on August 09, 2023, introduced the Integrated Goods and Services Tax (Amendment) Bill, 2023 to further amend the Integrated Goods and Services Tax Act, 2017.
This shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
The following has been amended namely: -
• In Section 2 which states “definitions” in clause (17), for sub-clause (vii), the following sub-clause shall be substituted, namely: —
"(vii) online gaming, excluding the online money gaming as defined in clause (80B) of section 2 of the Central Goods and Services Tax Act, 2017;"
• In Section 5 which states “Levy and Collection” in sub-section (1), in the proviso, after the words "integrated tax on goods" the words "other than the goods as may be notified by the Government on the recommendations of the Council" shall be inserted.
• In Section 10 which states “Place of supply of goods other than supply of goods imported into, or exported from India”, in sub-section (1), after clause (c), the following clause shall be inserted, namely: —
"(ca) where the supply of goods is made to a person other than a registered person, the place of supply shall, notwithstanding anything contrary contained in clause (a) or clause (c), be the location as per the address of the said person recorded in the invoice issued in respect of the said supply and the location of the supplier where the address of the said person is not recorded in the invoice.
Explanation. —For the purposes of this clause, recording of the name of the state of the said person in the invoice shall be deemed to be the recording of the address of the said person;".
• In section 14 which states “Special provision for payment of tax by a supplier of online information and database access or retrieval services” the following section shall be inserted, namely: —
"14A. Special provision for specified actionable claims supplied by a person located outside the taxable territory.
[Notification No. Bill No. 120 of 2023]
