Section 5(1) in THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) ACT, 2023
(1)A supplier of online money gaming as defined in clause (80B) of section 2 of the Central Goods and Services Tax Act, 2017, not located in the taxable territory, shall in respect of the supply of online money gaming by him to a person in the taxable territory, be liable to pay integrated tax on such supply.
