Section - 2(80A), Online Gaming defined under (CGST ACT,2017)

Section - 2(80A), Online Gaming defined under (CGST ACT,2017)

Goods & Services Tax

Definitions

“Online gaming" means offering of a game on the internet or an electronic network and includes online money gaming;


Notes:-


*11*. Inserted vide The CGST (Amendment) Act, 2023 dated 18.08.2023, notified through Notification No. 48/2023 - CT dated 29.09.2023 - Brought into force w.e.f. 01.10.2023.