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Union of India - Section

Section 2 in THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023

2. Amendment of section 2.

In section 2 of the Integrated Goods and Services TaxAct, 2017 (hereinafter referred to as the principalAct), in clause (17), for sub-clause (vii), the following sub-clause shall be substituted, namely:—"(vii) online gaming, excluding the online money gaming as defined in clause (80B) of section 2 of the Central Goods and Services Tax Act, 2017;".