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The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 modifies state tax laws to explicitly bring online gaming, betting, casinos, horse racing, lottery, and gambling under the Goods and Services Tax framework. It defines online money gaming and virtual digital assets, treating platforms that facilitate these activities as tax-liable suppliers regardless of whether their operations are based in India or abroad. The law applies to online gaming businesses, platform operators, and offshore service providers serving users in India. This amendment ensures that digital gambling and real-money gaming activities pay state taxes, closing tax loopholes for foreign providers.
Imported from uplegisassembly.gov.in
Official Legislative Text
Educational Study Layer
Chronological legislative evolution of The Uttar Pradesh Goods and Services Tax (Second Amendment) Act, 2023 across statutory gazettes and amending Acts.