The Government of Haryana on September 15, 2023, issued the Haryana Goods and Services Tax (Amendment) Act, 2023 to further amend the Haryana Goods and Services Tax Act, 2017.
The following amendments have been stated:
• In section 2 which states Definitions, 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; ‘;
• In section 2 which states Definitions, 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
o in clause (d) of sub-section (2), the words ―goods or shall be omitted; and
o in clause (c) of sub-section (2A), the words ―goods or shall be omitted
• For sub-section (2) of section 23 which states Persons not liable for registration, the following sub-section shall be substituted and shall be deemed to have been substituted with effect from July 01, 2017, namely:
‘(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.’
• For sub-section (1) of section 30 which states Revocation of cancellation of registration, the following sub-section shall be substituted, namely: –
‘(1) Subject to such conditions, as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in such manner, within such time and subject to such conditions and restrictions, as may be prescribed.’
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.
[Notification No. Leg. 23/2023]
