The Government of Jharkhand on December 07, 2023, issued the Jharkhand Goods and Services Tax (Amendment) Ordinance, 2023.
The following amendments have been stated:
• In section 24, which states “Compulsory registration in certain cases”:
(a) In clause (xi), the word "and" occurring at the end, shall be omitted;
(b) 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" has been substituted.
• Transitory provision:
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, casino, gambling, horse racing, lottery, or online gaming.
This notification will come into force on such date as the Government of Jharkhand may, by notification in the Official Gazette, appoint.
[Notification No 01, 2023]
