The Government of Goa on February 16, 2024, notified the Bill of the Goa Goods and Services Tax (Amendment) Act, 2024 further to amend the Goa Goods and Services Tax Act, 2017.
The following has been stated: -
•In section 2, — (i) 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) which is about “online money gaming”.
•After clause (102), the following clause shall be inserted, namely: — “(102A) “specified actionable claim”.
•In Schedule III in paragraph 6, for the expression “lottery, betting and gambling”, the words “specified actionable claims” shall be substituted.
•The amendments made by this Act 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.
It shall be deemed to have come into force on October 01, 2023.
The detailed notification is given in the document attached below.
[Bill No. 9 of 2024]
