[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

NOTIFICATION No. 04/2023 – Integrated Tax

New Delhi, dated the 29^th September, 2023

G.S.R  . (E). -In exercise of the powers conferred by sub-section (2) of section 14 and sub-section (2) of section 14A of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) (hereinafter referred to as the said Act) read with sub-rule (2) of rule 14 of the Central Goods and  Services  Tax  Rules,  2017, the  Central  Government  hereby  notifies the Principal  Commissioner  of  Central  Tax, Bengaluru  West and  all  the  officers subordinate  to him as  the  officers  empowered  to  grant  registration in  case  of supply of online money gaming  provided  or  agreed to  be  provided  by  a  person  located  in  non taxable  territory  and  received  by  a person in India.

Explanation.-For the purposes of this notification, “online money gaming” shall have the same meaning as assigned to it in clause (80B ) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017).

2. This notification shall come into force on the 1^st day of October, 2023.

[F. No. CBIC-20016/29/2023-GST]

(Raghavendra Pal Singh)

Director