The Government of Delhi on September 26, 2024, notified the Delhi Goods and Services Tax (Third Amendment) Bill, 2024 to further amend the Delhi Goods and Services Tax Act, 2017.
The following has been stated-
•In section 2, after clause (80), the (80A) "online gaming" means offering of a game on the internet or an electronic network and includes online money gaming, clauses shall be inserted.
•In Section 24, (a) in clause (xi), the word "and" ocurring at the end, shall be omitted; (b) after clause (xi), the following clause shall be inserted, "(xia) every person supplying online money gaming from a place outside India to a person in India;
•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.
•In Schedule III to the Delhi Goods and Services Tax Act, in paragraph 6, for the words “lottery, betting and gambling” the words “specified actionable claims” shall be substituted.
[Notification No. 21/28/DGST(3rd A)/2024/LAS-VII/Leg./7136]
