Notification No. 04/2023
Date: September 29, 2023
Subject: Empowerment of tax officers for grant of GST registration to overseas suppliers of online money gaming.
Description:
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration to persons located in non-taxable territory supplying online money gaming services to recipients in India. It is issued under sections 14 and 14A of the IGST Act read with CGST Rules. The notification also adopts the statutory definition of “online money gaming”.