ǐबहार गजट (असाधारण), 29 ͧसतà बर 2023

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———

vf/klwpuk

29 flrEcj 2023

—

(Bihar Ordinance No.1, 2023)

THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2023

ORDINANCE

further to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017).

WHEREAS, The Legislature of the State of Bihar is not in session;

AND, WHEREAS, the Governor of Bihar is satisfied that the circumstances

exist which render it necessary for him to take immediate action to amend the Bihar

Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), in the manner hereinafter

appearing.

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

Article 213 of the Constitution of India, the Governor of Bihar is pleased to

promulgate the following Ordinance:-

1. Short title and commencement.—

(1) This Ordinance may be called the Bihar Goods and Services Tax

(Amendment) Ordinance, 2023.

(2) It 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 Ordinance and any reference in any such provision to the

ǐबहार गजट (असाधारण), 29 ͧसतà बर 2023

commencement of this Ordinance shall be construed as a reference to the

coming into force of that provision.

2. Amendment of Section 2.—In section 2 of the Bihar 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;';

"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

Ordinance 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:-

'(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. Amendment of Section 24.— In section 24 of the principal Act,-

(a) in clause (xi), the word "and" occurring 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".

4. Amendment of Schedule III.—In the principal Act, in Schedule III, in

paragraph 6, for the words "lottery, betting and gambling" the words "specified actionable

claims" shall be substituted.

ǐबहार गजट (असाधारण), 29 ͧसतà बर 2023

5. 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.

Patna,

RAJENDRA VISHWANATH ARLEKAR,

Dated 28^th September 2023

Governor of Bihar.

lR;&izfr

————

अधी¢क, सिचवालय मुġणालय,

ǐबहार, पटना Ʈारा Ĥकािशत एवं मुǐġत।

ǐबहार गजट (असाधारण)782-571+400-डी0टȣ0पी0।

Website: http://egazette.bih.nic.in