The Government of Nagaland on October 07, 2023, issued the Nagaland Goods and Services Tax (Eight Amendment) Ordinance, 2023, to further amend the Nagaland Goods and Services Tax Act, 2017.
The following amendments have been stated:
• In section 24, which states “Compulsory Registration in certain cases”:
i. In clause (xi), the word "and" occurring at the end shall be omitted:
ii. After clause (xi), the following clause shall be inserted, namely:
"(xia) every person supplying online money gaming from 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" 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, casino, gambling, horse racing, lottery, or online gaming.
[Notification No FIN/REV-3/GST/2/2023/235]
