Notification No. 03/2023
Date: September 29, 2023
Subject: Levy of IGST on supply of online money gaming as goods, excluding the applicability of import proviso.
Description:
This notification declares the supply of online money gaming as goods on which integrated tax shall be levied and collected under section 5(1) of the IGST Act, 2017. It clarifies that the proviso relating to import of goods under section 5(1) shall not apply to such supplies. The notification is issued on the recommendation of the GST Council and takes effect from 1 October 2023.