Jharkhand Gazette, No. 118, 21 March 2024

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THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

10 FALGUN 1945 (S)

No. 118

RANCHI, THURSDAY 29th FEBRUARY, 2024

COMMERCIAL TAXES DEPARTMENT --------

NOTIFICATION

29th February, 2024

Notification No.- 49/2023 – State Tax

S.O. No. 53, Dated 29th February, 2024:- In exercise of the powers conferred under sub-section (5) of section 15 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, notifies the following supplies under the said sub-section, namely:—

(i) supply of online money gaming;

(ii) supply of online gaming, other than online money gaming; and

(iii) supply of actionable claims in casinos.

2. This notification shall be deemed to be effective from the 1st day of October, 2023.

[File. No. VaKar/GST/01/2020]By the order of the Governor of Jharkhand, Vipra Bhal, Secretary, Commercial taxes Department. Jharkhand Gazette (Extraordinary), Thursday, 29th February, 2024 2 वा(cid:872)ण(cid:207)य-कर (cid:874)वभाग

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अ(cid:876)धसूचना संo.49/2023- रा(cid:207)य कर

एस. ओ. सं. 53, (cid:465)दनांक 29 फरवर(cid:547), 2024- झारख(cid:214)ड सरकार, प(cid:464)रषद क(cid:551) (cid:871)सफा(cid:464)रश(cid:585) पर, झारख(cid:214)ड माल और सेवा कर अ(cid:876)ध(cid:467)नयम, 2017 (2017 का 12) क(cid:551) धारा 15 क(cid:551) उप धारा (5) (cid:622)वारा (cid:292)द(cid:419) शि(cid:200)तय(cid:585) का (cid:292)योग करते हु ए, उ(cid:200)त उप-धारा के तहत (cid:467)न(cid:224)न(cid:871)ल(cid:872)खत आपू(cid:467)त(cid:91) को अ(cid:876)धसू(cid:876)चत करता है, अथा(cid:91)त ्:-

(i) ऑनलाइन मनी गे(cid:871)मंग क(cid:551) आपू(cid:467)त(cid:91);

(ii) ऑनलाइन मनी गे(cid:871)मंग के अलावा, ऑनलाइन गे(cid:871)मंग क(cid:551) आपू(cid:467)त(cid:91); और

(iii) कसीनो म(cid:581) काय(cid:91)वाई यो(cid:202)य दाव(cid:585) क(cid:551) आपू(cid:467)त(cid:91)

2. यह अ(cid:876)धसूचना 1 अ(cid:200)तूबर, 2023 लागू मानी जाएगी ।

[सं.सं.वा०कर/जी०एस०ट(cid:547)०/01/2020]

झारखंड रा(cid:207)यपाल के आदेश से,

(cid:874)व(cid:292)ा भाल,

स(cid:876)चव,

वा(cid:872)ण(cid:207)य-कर (cid:874)वभाग ।

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