The Government of Jharkhand on June 03, 2024, notified the Jharkhand Goods and Services Tax (Amendment) Act, 2024 to amend the Jharkhand Goods and Services Tax Act, 2017.
The following has been stated: -
•In section 2 which lays down various definitions of the terms.
(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) which specifies online money gaming.
(b)After clause (102), the following clause shall be inserted, namely: —
(102A) which specifies the specified actionable claim.
•In Schedule III, in paragraph 6, for the words "lottery, betting, and gambling" the words "specified actionable claims" shall be substituted.
•The amendments made under 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.
•The provisions of this Act shall come into force from June 03, 2024.
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
The detailed amendments are given in the document below.
[Notification No. LG-11/2017-31]
