Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023

Mah. Ord. VII of 2023

26th September 2023

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 (Amendment) Ordinance, 2023 (Mah. Ord. VII of 2023), 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. (Translation in English of the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023 (Mah. Ord. VII of 2023), published under the authority of the Governor.) FINANCE DEPARTMENTMantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,Mumbai 400 032, dated the 26th September 2023. MAHARASHTRA ORDINANCE No. VII OF 2023. AN ORDINANCE further to amend the Maharashtra Goods and Services Tax Act, 2017. WHEREAS both Houses of the State Legislature are not in sessio

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S.1 Short title and commencement

(1) This Ordinance may be called the Maharashtra Goods and Services Tax (Amendment) Ordinance, 2023.

(2) Section 1 shall come into force at once 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 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.

S.2 Amendment of section 2 of Mah. XLIII of 2017

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" mean
    

S.3 Amendment of section 24 of Mah. XLIII of 2017

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".

S.4 Amendment of Schedule III of Mah. XLIII of 2017

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.

S.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, casinos, gambling, horse racing, lottery or online gaming.

S.STATEMENT STATEMENT

The Goods and Services Tax Council in its 50th and 51st meetings considered representation from various associations on the issues regarding taxability of Casinos, Horse Racing and Online Gaming and recommended to make certain amendments to provide clarity regarding taxability of Casinos, Horse Racing and Online Gaming. Accordingly, the Central Goods and Services Tax (Amendment) Act, 2023 (30 of 2023). In order to maintain the uniformity in applicability of the provisions of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), it is considered expedient to amend the Maharashtra Goods and Services Tax Act, 2017.

2. The Salient Features of the proposed amendments to the Maharashtra Goods and Services Tax Act, 2017, are as follows :—

• (i) define the expressions "online gaming", "online money gaming", "specified actionable claim" and "virtual digital asset" ;
• (ii) insert a proviso in the defi