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Taxation Nagaland Ministry of Finance Nagaland Goods and Services Tax Act, 2017

Nagaland Goods and Services Tax (Eight Amendment) Ordinance, 2023

07-Oct-2023 | FIN/REV-3/GST/2/2023/235

Government of Nagaland has issued Nagaland Goods and Services Tax (Eight Amendment) Ordinance, 2023

The key highlights are:
1. In Schedule III, in paragraph 6, for the words lottery, betting, and gambling the words specified actionable claims shall be substituted.
2. In Section 2 clause (80), the following clauses shall be inserted, namely:-
(80A) online gaming means offering of a game on the internet or an electronic network and includes online money gaming:
(80B) online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force.

Note-c) Ordinance will come into force on such date as the State Government may, by notification appoint. Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision.

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