IGST Payable On Supplier Of Online Money Gaming Located Outside India

The Ministry of Law and Justice has notified the Integrated Goods and Services Tax (Amendment) Act, 2023, by which the term ‘online gaming’ under Section 2(80A) of the CGST Act, 2017 and Section 2(17)(vii) of the IGST Act, 2017 is defined.

As per the amendment, online gaming excludes online money gaming as defined in clause (80B) of Section 2 of the Central Goods and Services Tax Act, 2017.

The amendment inserted the new Section 14A, which deals with the special provision for specific actionable claims supplied by a person located outside the taxable territory.

Section 14A(1) states that a supplier of online money gaming as defined in Section 2(80B) of the CGST, 2017, not located in the taxable territory, shall, in respect of the supply of online money gaming by him to a person in the taxable territory, be liable to pay integrated tax on supply.

As per Section 14A(2), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in Section 14(2).

In case of failure to comply with provisions, the supplier of the online money gaming or a person appointed by such a supplier, or both, shall be liable to be blocked for access by the public in such a manner as specified in the Act.

Notification No. 31/ 2023

Date: 18/08/2023

Click Here To Read The Notification