8500 DG/2024
(1)
रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L.-33002/99
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असाधारण
EXTRAORDINARY
प्राजधकार से प्रकाजित
PUBLISHED BY AUTHORITY
भाग IV
PART IV
राष्ट्रीय रािधानी राज्य क्षेत्र दिल्ली सरकार
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
fof/k] U;k; ,oa fo/kk;h dk;Z foHkkx
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(27th September, 2024 dks jk"Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk }kjk ;Fkk ikfjr½
{31st December, 2024}
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1-
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¼ii½
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सं. 339]
दिल्ली, मंगलवार, दिसम् बर 31, 2024/पौष 10, 1946
[रा.रा.रा.क्षे.दि. सं. 309
No. 339]
DELHI, TUESDAY, DECEMBER 31, 2024/ PAUSHA 10, 1946
[N. C. T. D. No. 309
भारत सरकार
GOVERNMENT OF INDIA
एस.जी.-डी.एल.-अ.-02012025-259867
SG-DL-E-02012025-259867
2
DELHI GAZETTE : EXTRAORDINARY
PART IV]
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ldrh gSA
2-
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euh xsfeax Hkh 'kkfey gS(
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opqZvy fMftVy laifÙk lfgr iSls ;k iSls ds ewY; dk Hkqxrku ;k tek djrk gS] pkgs mldk ifj.kke ;k çn'kZu dkS'ky]
volj ;k nksuksa ij vk/kkfjr gks ;k ugha vkSj D;k ;g ml le; ykxw fdlh vU; dkuwu ds vUrxZr Lohdk;Z gS ;k
vU;Fkk(^(
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¼i½ lêsckth(
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¼?k½ [kaM ¼117½ ds ckn] fuEufyf[kr [kaM lfUufo’V fd;k tk,xk] vFkkZRk% &
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fn;k x;k gS(
3-
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¼[k½
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çfrcaf/kr djus ;k fofu;fer djus ds çko/kku rRle; izo`Rr fdlh Hkh vU; dkuwu ds çko/kkuksa ij çfrdwy çHkko Mkys
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[PART IV
DELHI GAZETTE : EXTRAORDINARY
3
DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS
NOTIFICATION
Delhi, the 31st December, 2024
F. 14 (93)/LA/2024/jtsecylaw/1445-1454.—The following Act of the Legislative Assembly of the National
Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 25th October, 2024 and is hereby
published for general information.
THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2024
(DELHI ACT No. 05 OF 2024)
(As passed by the Legislative Assembly of the National Capital Territory of Delhi on 27.09.2024).
[31st December, 2024]
An Act to further to amend the Delhi Goods and Services Tax Act 2017(3 of 2017)
BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Seventy-Fifth Year of the
Republic of India as follows:-
1. Short title and commencement:- (i) This Act may be called the Delhi Goods and Services (Amendment) Act,
2024.
(ii) Section 2 to5 of the Act shall come into force on such date as the State Government may, by notification, in the
Official Gazette, appoint and the different date may be appointed for different provisions of this Act.
2. Amendment of section 2:- In the Delhi Goods and Services Tax Act, 2017(here in after referred to as Delhi Goods
and Services Tax Act), in section 2, ––
(a) after clause (80), the following clauses shall be inserted, namely:—
'(80A) "online gaming" means offering of a game on the internet or an electronic network and
includes online money gaming;
(80B) "online money gaming" means online gaming in which players pay or deposit money or
money's worth, including virtual digital assets, in the expectation of winning money or money's worth,
including virtual digital assets, in any event including game, scheme, competition or any other activity
or process, whether or not its outcome or performance is based on skill, chance or both and whether
the same is permissible or otherwise under any other law for the time being in force;’;
(b) after clause (102), the following clause shall be inserted, namely:—
'(102A) "specified actionable claim" means the actionable claim involved in or by way of—
(i)
betting;
(ii)
casinos;
(iii)
gambling;
(iv)
horse racing;
(v)
lottery; or
(vi)
online money gaming;’;
(c)
in clause (105), the following proviso shall be inserted at the end, namely:— "Provided that a
person who organises or arranges, directly or indirectly, supply of specified actionable claims,
including a person who owns, operates or manages digital or electronic platform for such supply, shall
be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by
him or through him and whether consideration in money or money's worth, including virtual digital
assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his
disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified
actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such
actionable claims;";
(d) after clause (117), the following clause shall be inserted, namely:—
‘(117A) "virtual digital asset" shall have the same meaning as assigned to it in clause
(47A)
of
section 2 of the Income-tax Act, 1961;
4
DELHI GAZETTE : EXTRAORDINARY
PART IV]
3. Amendment of section 24:-In the Delhi Goods and Services Tax Act, in Section 24, ––
(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".
4. Amendment of Schedule-III
In Schedule III to the Delhi Goods and Services Tax Act, in paragraph 6, for the words “lottery, betting and
gambling” the words “specified actionable claims” shall be substituted.
5. Transitory provision:-
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.
SAMAR VISHAL, Special Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR
SRIVASTAVA
Digitally signed by SARVESH KUMAR
SRIVASTAVA
Date: 2025.01.02 23:02:59 +05'30'