The Government of Goa on March 01, 2024, issued the Goa Goods and Services Tax (Amendment) Act, 2024 to further amend the Goa Goods and Services Tax Act, 2017.
The following has been stated namely: -
• Section 2 which states "definitions", has the following inserted namely: -
1. 80A which states “Online gaming”
2. 80 B which states “Online money gaming”
3. 102A which states “Specified actionable claim”
• Section 24 which states “Compulsory registration in certain cases” the following clause has been inserted namely: -
“(xia) every person supplying online money gaming from a place outside India to a person in India; and”
• 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.
[Notification No. RNP/GOA/32/2024-2026]
