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Panaji, 18th September, 2023 (Bhadra 27, 1945)

SERIES I No. 24

Reg. No. RNP/GOA/32/2021-2023

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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GOVERNMENT OF GOA

Department of Law

Legal Affairs Division

——

Notification

8/3/2023-LA

The Goa Goods and Services Tax

(Amendment) Ordinance, 2023 (Ordinance

No. 3 of 2023), which has been promulgated

by the Governor of Goa on 15-09-2023, is

hereby published for the general information

of the public.

Pooja D. Phadte, Joint Secretary (Law).

Porvorim, 18th September, 2023.

———

The Goa Goods and Services Tax

(Amendment) Ordinance, 2023

(Ordinance No. 3 of 2023)

Promulgated by the Governor of Goa in the

Seventy-fourth Year of the Republic of India.

I, P. S. Sreedharan Pillai, Governor of Goa, in

the Seventy-fourth Year of the Republic of India,

promulgate “The Goa Goods and Services Tax

(Amendment) Ordinance, 2023 (Ordinance No.

3 of 2023)”.

An Ordinance further to amend the Goa

Goods and Services Tax Act, 2017 (Goa Act 4

of 2017).

Whereas, the Legislative Assembly of the

State of Goa is not in session and I am satisfied

that circumstances exist which render it

necessary to take immediate action.

Now, therefore, in exercise of the powers

conferred by clause (1) of Article 213 of the

Constitution of India, I am pleased to

promulgate the following Ordinance,

namely:—

1. Short title and commencement.— (1) This

Ordinance may be called the Goa Goods and

Services Tax (Amendment) Ordinance, 2023.

(2) It shall come into force on such date as

the Government may, by notification in the

Official Gazette, appoint:

Provided that different dates may be

appointed for different provisions of this

Ordinance and any reference in any such

provision to the commencement of this

Ordinance shall be construed as a reference

to the coming into force of that provision.

2. Amendment of section 2.— In the Goa

Goods and Services Tax Act, 2017 (Goa Act 4

of 2017) (hereinafter referred to as the

“principal Act”), in section 2,—

EXTRAORDINARY

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(i) 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;”;

(ii) 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;”;

(iii) in clause (105), the following proviso

shall be inserted at the end, 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;”;

(iv) 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 (43 of 1961);”.

3. Amendment of section 24.— In section 24

of the principal Act,—

(i) in clause (xi), the word “and”

occurring at the end, shall be omitted;

(ii) 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 of the principal Act, in paragraph 6, for the

expression “lottery, betting and gambling”,

the words “specified actionable claims” shall

be substituted.

5. Transitory provision.— The amendments

made by 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.

Raj Bhavan, Goa.

P. S. Sreedharan Pillai,

Date:15-09-2023.

Governor of Goa.

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