The Ministry of Law and Justice has notified the Integrated Goods and Services Tax (Amendment) Act, 2023, by which the term ‘online gaming’ under Section 2(80A) of the CGST Act, 2017 and Section 2(17)(vii) of the IGST Act, 2017 is defined.As per the amendment, online gaming excludes online money gaming as defined in clause (80B) of Section 2 of the Central Goods and Services Tax Act,...
