The Government of Bihar on November 17, 2023, issued the Bihar Goods and Services Tax (Second Amendment) Act, 2023 to further amend the Bihar Goods and Services Tax Act, 2017.
The following amendments have been stated:
• In section 24, which states “Compulsory registration in certain cases”:
(a) It states that in clause (xi), the word "and" occurring at the end, shall be omitted;
(b) It states that after clause (xi), the following clause shall be inserted, namely: -
"(xia) every person supplying online money gaming from a place outside India to a person in India; and"
• In Schedule III, which states “Activities or Transactions which shall be treated neither as a Supply of Goods nor a Supply of Services”:
In paragraph 6, for the words "lottery, betting, and gambling" the words "specified actionable claims" have been substituted.
This notification will come into force from October 01, 2023.
[Notification No LG-01-07/2023-8857/Lage]
