The Central Goods and Services Tax Amendment Act, 2023

Section 3. Amendment of section 24

In section 24 of the principal Act,—

(a) in clause (xi), the word "and" ocurring at the end, shall be omitted;

(b) after clause (xi), the following clause shall be inserted, namely:—

"(xia) every person supplying online money gaming from a place outside India to a person in India; and".