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The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2023

Tax202326 sections

This Act amends the Arunachal Pradesh Goods and Services Tax Act to update tax rules for the digital economy. It introduces new definitions for online gaming, online money gaming, and virtual digital assets, and clarifies that organizers of betting, casinos, and similar activities are liable for tax. The legislation also removes the word "goods" from certain supply definitions and modifies input tax credit rules to prevent misuse, particularly regarding corporate social responsibility expenses. These changes ensure the state tax framework keeps pace with modern business practices and digital transactions.

Start reading →Read full ActSections
  1. 1. Short titte, extent and commencement
  2. 2. Amendment of section 2
  3. 3. Amendment of section 10
  4. 4. Amendment of section 16
  5. 5. Amendment of section 17
  6. 6. Amendment of section 23
  7. 7. Amendment of section 24
  8. 8. Amendment of section 30
  9. 9. Amendment of section 37
  10. 10. Amendment of section 39
  11. 11. Amendment of section 44
  12. 12. Amendment of section 52
  13. 13. Amendment of section 54
  14. 14. Amendment of section 56
  15. 15. Amendment of section 62
  16. 16. Substitution of section 109
  17. 17. Omission of section 110 and 114
  18. 18. Amendment of section 117
  19. 19. Amendment of section 118
  20. 20. Amendment of section 119
  21. 21. Amendment of section 122
  22. 22. Amendment of section 132
  23. 23. Amendment of section 138
  24. 24. Insertion of new section 168A
  25. 25. Amendment of Schedule III
  26. 26. Transitory Provision

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