The Government of Nagaland on August 31, 2024, issued the Nagaland Goods and Services Tax (Eight Amendment) Act, 2024 further to amend the Nagaland Goods and Services Tax Act, 2017.
The following has been stated: -
• In section 2 after clause (80), the following clauses shall be inserted, namely: -
(80A) which specifies "online gaming".
• In section 24: -
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, in paragraph 6, for the words "lottery, betting and gambling" the words specified " actionable claims" shall be substituted.
It shall extend to the whole of Nagaland.
It shall come into force on such date as the State Government may, by notification appoint.
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 notification is given in the document attached below.
[Notification No. LAW/BILL/23-28/2024]
