The West Bengal Goods and Services Tax (Second Amendment) Act, 2023
The West Bengal Goods and Services Tax (Second Amendment) Act, 2023
This legislation amends West Bengal's state goods and services tax framework to explicitly bring online gaming, online money gaming, casinos, betting, gambling, horse racing, and lotteries under tax regulation as specified actionable claims. It applies to platform owners, operators, and service providers, including foreign entities offering online money gaming to residents in India, making them legally recognized as suppliers responsible for collecting and paying tax. This law matters because it closes tax loopholes in the rapidly growing digital gaming and gambling sectors, ensuring equal tax obligations for both domestic and overseas operators while creating a clear legal structure for state revenue collection from virtual digital asset transactions and gaming activities.
- 0. Preamble
- 1. Short title and commencement.
- 2. Act XXVIII of 2017.
- 3. Act XXVIII of 2017.
- 4. The amendments made under this Act shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online gaming.
PDF: pending for this language.