Notification No. 49/2023
Date: September 29, 2023
Subject: Notification of specified supplies under section 15(5) of the Central Goods and Services Tax Act, 2017 for valuation purposes.
Description:
Notifies supplies covered under sub-section (5) of section 15 of the CGST Act, 2017.
The notified supplies include online money gaming, online gaming other than online money gaming, and actionable claims in casinos.
These supplies are to be treated as specified categories for the purposes of valuation under the said provision.
Effective Date:
1 October 2023