President Droupadi Murmu has given her assent to the Central Goods and Services Tax (Amendment) Bill, 2023, and Integrated Goods and Services Tax (Amendment) Bill, 2023. The Central Goods and Services Tax (Amendment) Bill, 2023 is to amend the Central Goods and Services Tax Act 2017 while, the Integrated Goods and Services Tax (Amendment) Bill, 2023 is to amend the Integrated Goods and Services Tax Act 2017. The Central Goods and Services Tax (Amendment) Bill, 2023 defines the expressions online gaming, online money gaming, and virtual digital assets. According to the provisions of the Bill, online gaming means the offering of a game on the internet or an electronic network and includes money gaming. The Integrated Goods and Services Tax (Amendment) Bill, 2023 amends the Integrated Goods and Services Tax Act 2017 to exclude online money gaming from the definition of online information and data access or retrieval services.
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