The Government of Haryana on August 24, 2023, published the Haryana Goods and Services Tax (Amendment) Bill, 2023 to further amend the Haryana Goods and Services Tax (Amendment) Bill, 2023
The provisions of sections 2 to 27 shall come into force from such date, as the Government may, by notification in the Official Gazette, appoint
Provided that the Government may, by notification in the Official Gazette, appoint different dates for commencement of different provisions of this Act.
The following has been stated namely: -
• In section 2 which states “definitions
(a) after clause (80), the following clauses shall be inserted, namely:–
‘(80A) “online gaming” means offering a game on the internet or an electronic network and includes online money gaming;
(80B) “Online money gaming” means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;’
(b) After clause (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;’
• In section 10 which states “Composition levy”
(a) In clause (d) of sub-section (2), the words “goods or” shall be omitted; and
(b) In clause (c) of sub-section (2A), the words “goods or” shall be omitted.
• In sub-section (2) of section 16 which states Eligibility and conditions for taking input tax credit.”
(a) In the second proviso, for the words and sign “added to his output tax liability, along with interest thereon”, the words and figures “paid by him along with interest payable under section 50” shall be substituted; and
(b) In the third proviso, after the words “made by him”, the words “to the supplier” shall be inserted.
[Notification No. Bill No. 12-HLA of 2023]
