THE

JHARKHAND GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

10 FALGUN 1945 (S)

RANCHI, THURSDAY 29^th FEBRUARY, 2024

COMMERCIAL TAXES DEPARTMENT

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NOTIFICATION

29^th February, 2024

Notification No.- 49/2023 – State Tax

S.O. No. 53, Dated 29^th 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 1^st day of October, 2023.

[File. No. VaKar/GST/01/2020]

By the order of the Governor of Jharkhand,

Vipra Bhal,

Secretary,

Commercial taxes Department.

No. 118

Jharkhand Gazette (Extraordinary), Thursday, 29^th February, 2024

2

वाͨणÏय-कर ͪवभाग

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अͬधसूचना संo.49/2023- राÏ य कर

एस. ओ. सं. 53, Ǒदनांक 29 फरवरȣ, 2024- झारखÖड सरकार, पǐरषद कȧ ͧसफाǐरशɉ पर,

झारखÖड माल और सेवा कर अͬधǓनयम, 2017 (2017 का 12) कȧ धारा 15 कȧ उप धारा

(5) ɮवारा Ĥदƣ शिÈतयɉ का Ĥयोग करते हुए, उÈत उप-धारा के तहत Ǔनàनͧलͨखत आपूǓत[

को अͬधसूͬचत करता है, अथा[त्:-

(i) ऑनलाइन मनी गेͧमंग कȧ आपूǓत[;

(ii) ऑनलाइन मनी गेͧमंग के अलावा, ऑनलाइन गेͧमंग कȧ आपूǓत[; और

(iii) कसीनो मɅ काय[वाई योÊय दावɉ कȧ आपूǓत[

2.

यह अͬधसूचना 1 अÈतूबर, 2023 लागू मानी जाएगी ।

[सं.सं.वा०कर/जी०एस०टȣ०/01/2020]

झारखंड राÏयपाल के आदेश से,

ͪवĤा भाल,

सͬचव,

वाͨणÏय-कर ͪवभाग ।

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Printed & Published by the Superintendent of Jharkhand Government Press, Doranda, Ranchi.

Jharkhand Gazette (Extraordinary) 118 -- 50.