Delhi Goods and Services Tax (Amendment) Act, 2024, enacted by the Legislative Assembly of the National Capital Territory of Delhi and assented to by the Lt. Governor, introduces key changes to the existing Delhi Goods and Services Tax Act, 2017. Key amendments include the addition of definitions for “online gaming,” “online money gaming,” and “specified actionable claims,” such as betting, casinos, gambling, horse racing, lotteries, and online money gaming. It also incorporates the definition of “virtual digital assets” in alignment with the Income-tax Act, 1961.
The Act identifies persons organizing or managing platforms for specified actionable claims as suppliers liable for tax payment. Additionally, it mandates registration for entities supplying online money gaming services from outside India to individuals in India. Amendments to Schedule III replace the terms “lottery, betting, and gambling” with “specified actionable claims.”
The Act’s transitory provisions clarify that these amendments are without prejudice to other existing laws regulating or prohibiting activities like betting and gaming. The changes aim to align taxation policies with emerging digital and online business activities while addressing compliance for domestic and international entities.
DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS
NOTIFICATION
Delhi, the 31st December, 2024
F. 14 (93)/LA/2024/jtsecylaw/1445-1454.—The following Act of the Legislative Assembly of the National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 25th October, 2024 and is hereby published for general information.
THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2024
(DELHI ACT No. 05 OF 2024)
(As passed by the Legislative Assembly of the National Capital Territory of Delhi on 27.09.2024).
[31st December, 2024]
An Act to further to amend the Delhi Goods and Services Tax Act 2017(3 of 2017)
BE it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Seventy-Fifth Year of the Republic of India as follows:-
1. Short title and commencement:- (i) This Act may be called the Delhi Goods and Services Tax (Amendment) Act, 2024.
(ii) Section 2 to5 of the Act shall come into force on such date as the State Government may, by notification, in the Official Gazette, appoint and the different date may be appointed for different provisions of this Act.
2. Amendment of section 2:- In the Delhi Goods and Services Tax Act, 2017(here in after referred to as Delhi Goods and Services Tax Act), in section 2, ––
(a) after 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;’;
(b) after clause (102), the following clause shall be inserted, namely:—
‘(102A) “specified actionable claim” means the actionable claim involved in or by way of—
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;’;
(c) in clause (105), the following proviso shall be inserted at the end, namely:— “Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money’s worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;”;
(d) after clause (117), the following clause shall be inserted, namely:—
‘(117A) “virtual digital asset” shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961;
3. Amendment of section 24:-In the Delhi Goods and Services Tax Act, in Section 24, ––
(a) in clause (xi), the word “and” ocurring at the end, shall be omitted;
(b) after clause (xi), the following clause shall be inserted, namely:—
“(xia) every person supplying online money gaming from a place outside India to a person in India; and”.
4. Amendment of Schedule-III
In Schedule III to the Delhi Goods and Services Tax Act, in paragraph 6, for the words “lottery, betting and gambling” the words “specified actionable claims” shall be substituted.
5. Transitory provision:-
The amendments made under this Act shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online gaming.
SAMAR VISHAL, Special Secy.
