The Government of Kerala on January 05, 2024, issued the Kerala State Goods and Services Tax (Amendment) Ordinance, 2023, to further amend the Kerala State Goods and Services Tax Act, 2017.
The following amendments have been stated:
• In section 24, which states “Compulsory registration in certain cases”
o In clause (xi), the word “and” occurring at the end shall be omitted;
o 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” shall be substituted.
This notification shall be deemed to have come into force from October 01, 2023.
[Notification No 94/Leg.A2/2023/Law]
