The Government of Maharashtra on September 26, 2023, notified the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023 further to amend the Maharashtra Goods and Services Tax Act, 2017.
The following has been stated: -
•In section 2 the following clauses shall be inserted, namely: — “(80A) “online gaming” means the offering of 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 Schedule III appended to the principal Act, in paragraph 6, for the words “lottery, betting, and gambling” the words “specified actionable claims” shall be substituted.
•The amendments made under this Ordinance shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting, or regulating betting, casinos, gambling, horse racing, lottery, or online gaming.
Section 1 shall come into force at once and the remaining sections shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
The detailed notification is given in the document attached below.
[Notification No. RNI No. MAHENG /2009/35528]
