GOVERNMENT OF KERALA

NOTIFICATION

The following Ordinance promulgated by the Governor of Kerala on the 4th day

of January, 2024 is hereby published for general information.

By order of the Governor,

K. G. SANAL KUMAR,

Law Secretary.

5th January, 2024

Dated, Thiruvananthapuram, 20th Dhanu, 1199

15th Pousha, 1945.

No. 94/Leg.A2/2023/Law.

Law (Legislation-A) Department

േകരള സർകാർ

Government of Kerala

2024

േകരള ഗസറ്

KERALA GAZETTE

അസാധാരണം

EXTRAORDINARY

ആധികാരികമായി ്പസിദെപടുതുനത

PUBLISHED BY AUTHORITY

Regn.No. KERBIL/2012/45073

dated 05-09-2012 with RNI

Reg No.KL/TV(N)/634/2021-2023

വാല്ം 13

Vol. XIII

തിരുവനനപുരം,

െവളി

Thiruvananthapuram,

Friday

2024 ജനുവരി 05

05th January 2024

1199 ധനു 20

20th Dhanu 1199

1945 െപൗഷം 15

15th Pousha 1945

നമർ

No.

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

ORDINANCE No. 1 OF 2024

THE KERALA STATE GOODS AND SERVICES TAX

(AMENDMENT) ORDINANCE, 2023

Promulgated by the Governor of Kerala in the Seventy-Fourth Year of the Republic of

India.

ORDINANCE

further to amend the Kerala State Goods and Services Tax Act, 2017.

Preamble.—WHEREAS, it is expedient further to amend the Kerala State Goods and

Services Tax Act, 2017 for the purposes hereinafter appearing;

AND WHEREAS, the Legislative Assembly of the State of Kerala is not in session and the

Governor of Kerala is satisfied that circumstances exist which render it necessary for him to

take immediate action;

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the

Constitution of India, the Governor of Kerala is pleased to promulgate the following

Ordinance:—

1. Short title and commencement.—(1) This Ordinance may be called the Kerala State

Goods and Services Tax (Amendment) Ordinance, 2023.

(2) It shall be deemed to have come into force on the 1st day of October, 2023.

2. Act 20 of 2017 to be temporarily amended.—During the period of operation of this

Ordinance, the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) (hereinafter

referred to as the principal Act) shall have effect subject to the amendments specified from

sections 3 to 6.

3. Amendment of section 2.—In section 2 of the principal Act,—

(a) after clause (80), the following clauses shall be inserted, namely:—

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“(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;”;

“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:—

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“(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. 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”.

5. Amendment of Schedule III.—In Schedule III of the principal Act, in paragraph 6, for

the words “lottery, betting and gambling” the words “specified actionable claims” shall be

substituted.

6. Transitory provision.—The amendments made under this Ordinance 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.

ARIF MOHAMMED KHAN,

GOVERNOR.

This is a digitally signed Gazette.

Authenticity may be verified through https://compose.kerala.gov.in/

____________________________________________________________________________________________________________________________

PUBLISHED BY THE SUPERINTENDENT OF GOVERNMENT PRESSES

AT THE GOVERNMENT CENTRAL PRESS, THIRUVANANTHAPURAM, 2024