Yesterday, the Government has notified GST amendment in the GST law to clarify regarding uniform 28 per cent tax. It is to be levied on the face value for real money online gaming, casinos, and horse racing.
The amendments include – Central Goods & Services Tax (CGST) Act and Integrated Goods & Services Tax (IGST) Act.
You can access the amended acts:-
- THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023 Click Here
- THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023 Click Here