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1

An Act further to amend the Maharashtra Goods and Services Tax Act, 2017.

WHEREAS both Houses of the State Legislature were not in session ;

AND WHEREAS the Governor of Maharashtra was satisfied that

circumstances existed which rendered it necessary for him to take

immediate action further to amend the Maharashtra Goods and Services Tax

Act, 2017, for the purposes hereinafter appearing ; and, therefore,

promulgated the Maharashtra Goods and Services Tax (Amendment)

Ordinance, 2023 on the 26th September 2023 ;

AND WHEREAS it is expedient to replace the said Ordinance, by an

Act of the State Legislature, it is hereby enacted in the Seventy-fourth Year

of the Republic of India as follows :—

Mah.

XLIII of

2017.

Mah.

Ord. VII

of 2023.

(1)

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In pursuance of clause (3) of article 348 of the Constitution of India, the following

translation in English of the Maharashtra Goods and Services Tax (Second Amendment) Act,

2023 (Mah. Act No. I of 2024), is hereby published under the authority of the Governor.

By order and in the name of the Governor of Maharashtra,

SATISH WAGHOLE,

Secretary (Legislation) to Government,

Law and Judiciary Department.

RNI No. MAHENG /2009/35528

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MAHARASHTRA ACT No. I OF 2024.

(First published, after having received the assent of the Governor in the

“Maharashtra Government Gazette”, on the 3rd January 2024).

2

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1.

(1) This Act may be called the Maharashtra Goods and Services Tax

(Second Amendment) Act, 2023.

(2) Section 1 shall be deemed to have come into force on the 26th

September 2023 and remaining sections shall come into force on such date

as the State Government may, by notification in the Official Gazette,

appoint :

Provided that different dates may be appointed for different provisions

of this Act and any reference in any such provision to the commencement

of this Act shall be construed as a reference to the coming into force of that

provision.

2.

In section 2 of the Maharashtra Goods and Services Tax Act, 2017

(hereinafter referred to as “the principal Act”),—

(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) to clause (105), the following proviso shall be added, namely :—

“Provided that, a person who organizes 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;”;

Amendment

of section 2 of

Mah. XLIII of

2017.

Mah.

XLIII of

2017.

Short title

and

commence-

ment.

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3

(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 ; ”.

3.

In section 24 of the principal Act,—

(a) in clause (xi), the word “and” occurring at the end, shall be

deleted ;

(b) after clause (xi), the following clause shall be inserted,

namely :—

“(xi-a) every person supplying online money gaming from a

place outside India to a person in India ; and ”.

4.

In Schedule III appended to the principal Act, in paragraph 6, for

the words “lottery, betting and gambling” the words “specified actionable

claims” shall be substituted.

5.

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, casinos, gambling, horse

racing, lottery or online gaming.

6.

(1) The Maharashtra Goods and Services Tax (Amendment)

Ordinance, 2023, is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken

(including any notification or order issued) under the corresponding

provisions of the principal Act, as amended by the said Ordinance, shall be

deemed to have been done, taken or, as the case may be, issued under the

corresponding provisions of the principal Act, as amended by this Act.

Amendment

of section 24

of Mah. XLIII

of 2017.

43 of

1961.

Amendment

of Schedule

III of Mah.

XLIII of

2017.

Transitory

provision.

Repeal of

Mah. Ord. VII

of 2023 and

saving.

Mah.

Ord. VII

of 2023.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,

RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,

MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,

21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.