The Government of Punjab on December 14, 2023, notified the Punjab Goods and Services Tax (Amendment) Act, 2023 to further amend the Punjab Goods and Services Tax Act, 2017.
The following has been stated-
In section 2,— (a) after clause (80), 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 Short title and commencement.
(c)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;";
[Notification No. 10-Leg./2023]
