Taxmann's Analysis | Key Proposals in the CGST and IGST Amendment Bills 2023

Taxmann

ago 2023 · Taxmann Publications Private Limited

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The CGST and IGST Amendment Bills of 2023 proposed amendments within the existing GST law to enable taxation on online money gaming, casinos, and horse racing. Notable changes involve the insertion of definitions for terms like specified actionable claims, online money gaming, and online gaming. Further amendments are proposed in place of supply provision concerning the supply of goods to unregistered individuals.

This article comprehensively examines these proposed amendments within the CGST and IGST Acts framework.

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