This is an archive article published on December 8, 2023
Maharashtra govt presents Bill to bring online gaming, lotteries, gambling under SGST ambit
It will be additional source of income for the state exchequer and the service providers will have to pay the GST for providing these services by amending the Maharashtra Goods and Services Tax Act, 2017.
“As both Houses of the State Legislature are not in session and the Governor of Maharashtra is satisfied that circumstances exist which render it necessary for him to take immediate action further to amend the Maharashtra Goods and Services Tax Act, 2017, for the purposes aforesaid, this Ordinance is promulgated,” the Bill stated
The state government on Thursday presented a Bill in the Legislative Assembly to bring several services like online gaming and online money gaming, betting, gambling, horse racing, lotteries and casinos under the ambit of Maharashtra Goods and Services Tax.
If the Bill is cleared by the both the Houses, these services will come under the ambit of SGST.
It will be additional source of income for the state exchequer and the service providers will have to pay the GST for providing these services by amending the Maharashtra Goods and Services Tax Act, 2017.
Even as the government has brought the Bill, betting, gambling and casinos operations are banned in Maharashtra.
According to the Bill, presented in the Lower House, the Goods and Services Tax Council in its 50th and 51st meeting 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 on it.
Hence accordingly, the Central Goods and Services Tax Act, 2017 has been amended by the Parliament to Central Goods and Services Tax (Amendment) Act, 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, it is considered expedient to amend the Maharashtra Goods and Services Tax Act, 2017, the Bill said.
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“The salient features of the proposed amendments to the Maharashtra Goods and Services Tax Act, 2017, are to define the expressions ‘online gaming’, ‘online money gaming’ as specified actionable claim and ‘virtual digital asset’, insert a provision in the definition of ‘supplier’ to provide clarity regarding ‘supplier’ in case of supply of ‘specified actionable claim’ and to insert a new clause in Section 24 of the Act, to provide for mandatory registration of the person for supplying online money gaming, from a place outside India to a person in India; and to amend paragraph 6 of Schedule III of the Act, so as to provide clarity regarding taxability of actionable claims involved in or by way of casinos, horse racing and online gaming,” the Bill the states.
“As both Houses of the State Legislature are not in session and the Governor of Maharashtra is satisfied that circumstances exist which render it necessary for him to take immediate action further to amend the Maharashtra Goods and Services Tax Act, 2017, for the purposes aforesaid, this Ordinance is promulgated,” the Bill stated.
Vallabh Ozarkar is a Senior Correspondent with The Indian Express' Mumbai bureau, recognized as an authoritative and deeply knowledgeable voice on the politics, governance, and infrastructure of Maharashtra. With more than nine years of experience in major news organizations, his reporting delivers high standards of Expertise and Trustworthiness.
Expertise & Authority
Current Role: Senior Correspondent, The Indian Express, Mumbai bureau.
Geographical Specialization: Provides exclusive and detailed coverage of Maharashtra politics and governance, operating at the epicenter of the state's decision-making in Mumbai.
Core Authority: His reporting demonstrates deep Expertise across critical and often complex state matters, including:
Political Dynamics: In-depth analysis of the ruling coalition (Mahayuti) and opposition (MVA), internal party conflicts, and crucial election updates, including local body polls and municipal corporation tussles.
Governance & Policy: Focused coverage on significant state policies, such as the overhaul of Mumbai's 'pagdi system' (rent control for old buildings) and social welfare schemes (e.g., Ladki Bahin Yojana accountability).
Infrastructure & Development: Reports on major urban and regional infrastructure projects, including the Mumbai Water Metro, Uttan-Virar Sea Link, and Thane Metro development.
Administrative Oversight: Follows legislative actions, cabinet decisions, and reports on issues of accountability and alleged fraud within state departments.
Experience
Current Role: His role at The Indian Express—a leading national daily—validates the credibility and standard of his reporting.
Career Foundation: Prior to The Indian Express, Vallabh contributed to other major metropolitan news outlets, including the Mumbai Mirror and DNA - Daily News & Analysis, providing a solid foundation in rigorous urban and political journalism.
Evidence of Impact: His work consistently breaks down complex political developments and administrative failures, such as exposing discrepancies in government welfare schemes, cementing his reputation as a trusted source for ground-level, impactful news from Maharashtra.
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