Full Text
6283 DG/202 4 (1) रजिस्ट्री सं. डी.एल.- 33002/99 REGD. No. D. L. -33002/99
EXTRAORDINARY
PUBLISHED BY AUTHORITY
PART IV
GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI
fnYyh] 26 flrEcj] 2024
21/28/DGST( 3rd A)/2024/LAS -VII/Leg./713 6.—fuEufyf[kr dks loZlk/kkj.k dh tkudkjh ds fy,
izdkf'kr fd;k tkrk gS%&
No. 243] DELHI, THURSDAY , SEPTEMBER 26, 2024 /ASVINA 4, 194 6 [N. C. T. D. No. 196
GOVERNMENT OF INDIA
SG-DL-E-26092024-257533
2 DELHI GAZETTE : EXTRAORDINARY PART IV]
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2-
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ls opqZvy fMftVy laifÙk lfgr iSls ;k iSls ds ewY; dk Hkqxrku ;k tek djrk gS] pkgs mldk ifj.kke ;k çn'kZu
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;k vçR;{k :i ls fufnZ"V dkjZokbZ ;ksX; nkoksa dh vkiwfrZ dk vk;kstu ;k O;oLFkk djrk gS] ftlesa og O;fä Hkh 'kkfey gS
tks ekfyd gS] lapkfyr djrk gS ;k ,slh vkiwfrZ ds fy, fMftVy ;k bysDVª‚fud IysVQ‚eZ dk çca/ku djrk gS] mls ,sls
dkjZokbZ ;ksX; nkoksa dk vkiwfrZdrkZ ekuk tk,xk] pkgs ,sls dkjZokbZ ;ksX; nkos mlds }kjk ;k mlds ek/;e ls vkiwfrZ fd,
x, gksa vkSj ,slh vkiwfrZ ds fy, opqZvy fMftVy laifÙk;ksa lfgr iSls ;k iSls ds ewY; ij fopkj fd;k x;k gksA dkjZokbZ
;ksX; nkoksa dk Hkqxrku ;k mls ;k mlds ek/;e ls lwfpr fd;k tkrk gS ;k fdlh Hkh rjhds ls mlds fuiVku esa j[kk
tkrk gS] vkSj bl vf/kfu;e ds lHkh çko/kku fufnZ"V dkjZokbZ ;ksX; nkoksa ds ,sls vkiwfrZdrkZ ij ykxw gksaxs] ;fn og ,sls
dkjZokbZ ;ksX; nkoksa dh vkiwfrZ laca/k esa dj dk Hkqxrku djus ds fy, vkiwfrZdrkZ mÙkjnk;h gS(^^(
¼?k½ [kaM ¼117½ ds ckn] fuEufyf[kr [kaM lfUufo’V fd;k tk,xk] vFkkZRk% &
^¼117d½ ^^opqZvy fMftVy laifÙk^^ dk ogh vfHkizk; gksxk tks vk;dj vf/kfu;e] 1961 dh /kkjk 2 ds [kaM ¼47d½ esa
fn;k x;k gS(
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¼[k½ [kaM ¼xi½ ds ckn] fuEufyf[kr [kaM dks lfUufo’V fd;k tk,xk] vFkkZRk% &
^^¼xia½ çR;sd O;fä tks Hkkjr ds ckgj fdlh LFkku ls Hkkjr esa fdlh O;fä dks v‚uykbu euh xsfeax dh vkiwfrZ
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5-
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çfrcaf/kr djus ;k fofu;fer djus ds çko/kku rRle; izo`Rr fdlh Hkh vU; dkuwu ds çko/kkuksa ij çfrdwy çHkko Mkys
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2- th,lVh ifj"kn us viuh 50oha vkSj 51oha cSBd esa dSlhuks] ?kqM+nkSM vkSj v‚uykbu xsfeax dh dj ;ksX;rk ls
lacaf/kr eqíksa ij fofHkUu la?kksa ds izfrosnu ij fopkj fd;k vkSj dSlhuks] ?kqM+nkSM+ vkSj v‚uykbu xsfeax dh djns;rk ds
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flQkfj'k dhA
½ dh jkti= vf/klwpuk dh
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th,lVh ifj"kn dh 50oha cSBd fnukad 11 tqykbZ] 2023 vkSj 51oha cSBd fnukad 2 vxLr] 2023esa dh xbZ flQkfj'kksa ds
vk/kkj ij dsaæh; eky ,oa lsok dj] 2017 ds çko/kkuksa esa la'kks/ku fd;k gSA lhth,lVh vfèkfu;e] 2017 vkSj fnYyh eky
,oa lsok dj] vf/kfu;e] 2017 ¼2017 dk 3½ ds chp ,d:irk lqfuf'pr djus ds fy,] fnYyh eky ,oa lsok dj ¼r`rh;
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eky ,oa lsok dj vf/kfu;e] 2017 dh /kkjk 2 esa la'kks/ku djukA
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^^vkiwfrZdrkZ^^ dh ifjHkk"kk esa [kaM ¼105½ ds ckn ,d ijarqd lfEefyr djukA
ii. Hkkjr ds ckgj fdlh LFkku ls Hkkjr esa fdlh O;fä dks v‚uykbu euh xsfeax dh vkiwfrZ djus ds fy, O;fä ds
vfuok;Z iathdj.k dk çko/kku djus ds fy, u, [kaM ¼ xia½ dks 'kkfey djds fnYyh eky ,oa lsok dj] 2017 dh /kkjk 24
esa la'kks/ku djuk vkSj [kaM ¼ xi½ ds var esa vk, ^^vkSj** “kCn dks Hkh gVkuk 'kkfey gSA
iii- fnYyh eky ,oa lsok dj vf/kfu;e dh vuqlwph& III esa la'kks/ku djds vf/kfu;e dh vuqlwph III ds iSjkxzkQ 6 esa
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?kqM+nkSM+] ykWVjh vkSj v‚uykbu xsfeax esa vFkok ds }kjk “kkfey dkjZokbZ ;ksX; nkoksa dh dj ns;rk ds ckjs esa Li"Vrk çnku
dh tk ldsA
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?kqM+nkSM+] y‚Vjh ;k v‚uykbu xsfeax dks fu’ks?k djus] çfrcaf/kr djus ;k fofu;fer djus ds fy, rRle; izo`Rr fdlh vU;
dkuwu ds çko/kkuksa ij çfrdwy çHkko Mkys fcuk gksaxsA
4- ;g foèks;d mijksä mís';ksa dks çkIr djus dk iz;kstu j[krk gSA
4 DELHI GAZETTE : EXTRAORDINARY PART IV]
çLrkfor fnYyh eky ,oa lsok dj ¼r`rh; la'kksèku½ foèks;d] 2024 esa fnYyh dh lesfdr fufèk ls dksà vkorÊ ;k
xSj&vkorÊ O;; 'kkfey ugÈ gSA
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[
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¼80[k½]¼102d½ vkSj ¼117d½ lfEefyr djus dk iz;kstu j[krk gSß
;g ^^fufnZ"V dkjZokbZ ;ksX; nkoksa^^ dh vkiwfrZ ds ekeys esa ^^vkiwfrZdrkZ^^ ds laca/k esa Li"Vrk çnku djus ds fy,
^vkiwfrZdrkZ^ dh ifjHkk"kk esa ,d çko/kku “kkfey djus dk Hkh iz;kstu j[krk gSA
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ds fy, O;fä ds vfuok;Z iathdj.k dk çko/kku djus ds fy, u, [kaM ¼ xia½ dks 'kkfey djds fnYyh eky ,oa
lsok dj] 2017 dh /kkjk 24 esa la'kks/ku djuk vkSj [kaM ¼ xi½ ds var esa vk, ^^vkSj** “kCn dks Hkh gVkus dk iz;kstu
j[krk gSA
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vuqlwph III ds iSjkxzkQ 6 esa ^^y‚Vjh] lêsckth vkSj tqvk^^ 'kCnksa ds LFkku ij ^^fufnZ"V dkjZokbZ ;ksX; nkok^^ dks
çfrLFkkfir djuk gS] rkfd dSlhuks] tqvk] ?kqM+nkSM+] ykWVjh vkSj v‚uykbu xsfeax esa vFkok ds }kjk “kkfey dkjZokbZ
;ksX; nkoksa dh dj ns;rk ds ckjs esa Li"Vrk çnku dh tk ldsA
5- fo/ks;d ds [kaM 5 esa ;g Li"V djus dk ç;kl fd;k x;k gS fd bl vf/kfu;e ds vUrxZr fd, x, la'kks/ku
rRle; izo`Rr fdlh vU; dkuwu ds çko/kkuksa ij çfrdwy çHkko Mkys fcuk gksaxs] tks lêsckth] dSlhuks] tqvk] ?kqM+nkSM+
dks fu’ks/k djus] çfrcaf/kr djus ;k fofu;fer djus dk çko/kku djrs gSaA
jathr flag] lfpo
DELHI LEGISLATI VE ASSEMBLY SECRETARIAT
NOTIFICATION
Delhi, the 26 th September , 2024
F. No. 21/28/DGST( 3rd A)/2024/LAS -VII/Leg./713 6..—The following is published for general
Information: —
“THE DELHI GOODS AND SERVICES TAX (THIRD AMENDMENT) BILL, 2024”
(BILL NO. 03 OF 2024 )
(As introduced in the Legislative Assembly of the National Capital Territory of
Delhi on 26 September, 2024)
THE DELHI GOODS AND SERVICES TAX(THIRDAMENDMENT) BILL, 2024
A
BILL
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 (Third 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
6 DELHI GAZETTE : EXTRAORDINARY PART IV]
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.
STATEMENT OF OBJECTS AND REASONS
1. The Delhi Goods and Services Tax Act, 2017 (the Act) was enacted with a view to make a provision for levy
and collection of Tax on Intra -State supply of goods or services or both by the Government of National
Capital Territory of Delhi.
2. The GST Council in its 50th and 51st meetings considered representation from various associations on the
issues regarding taxability of Casinos, Horse Racing and Online Gaming and recommended to make certain
amendments in the Central Goods and Services Tax Act, 2017 (the Act) to provide clarity regarding
taxability of Casinos, Horse Racing and Online Gaming. The copy of the Gazette Notification of THE
CENTRAL GOODS AND SERVICE TAX (AMENDMENT) ACT, 2023 (NO.30 OF 2023) is annexed as
Annexure -I. Through The Central Goods and Service Tax (Amendment) Act, 2023 Central Government has
amended the provisions of the Central Goods and Service Tax, 2017 on the basis of the recommendations
made in the GST council 50th meeting dated, 11th July, 2023 and 51th meeting dated 2nd August, 2023. In
order to ensure uniformity between the CGST Act, 2017 and Delhi Goods and Services Tax, 2017 (3 of
2017), the Delhi Goods and Service Tax (Third Amendment) Act, 2024 is required to be enacted by the State
Legislature after making State specific modifications, wherever necessary.
3. The salient features of the proposed Delhi Goods and Services (Third Amendment) Tax Bill, 2024 are stated
as under:
i. To amend Section 2 of the Delhi Goods and Services Tax Act, 2017 by insertion of new clause
(80A), (80B), (102A) and (117A) to define the expressions “ online gaming”, “online money
gaming”’ “specified actionable claim” and “virtual digit asset”.
To insert a proviso after clause (105), in the definition of “supplier” to provide clarity regarding
“supplier” in case of supply of “specified actionable claim.
ii. To amend section 24 of the Delhi Goods and Services Tax, 2017 by insertion of new clause (xia)
to provide for mandatory registration of the person for supplying online money gaming, from a
place outside India to a person in India and also to omit the word “and” occurring at the end of
clause (xi).
iii. To amend Schedule -III of the Delhi Goods and Services Tax Act to substitute “specified
actionable claim” in paragraph 6 of schedule III of the Act, for the words “lottery, betting and
gambling” , so as to provide clarity regarding taxability of actionable claims involved in or by
the way of casinos, horse racing and online gaming.
iv. Transitory provision to clarify that 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.
4. The Bill seeks to achieve the above objectives.
(ATISHI)
Chief Minister /Minister (Finance)
Government of NCT of Delhi
FINANCIAL MEMORANDUM
The proposed Delhi Goods and Services Tax (Third Amendment) Bill, 2024 does not involve any recurring or non -
recurring expenditure from the Consolidated Fund of Delhi.
(ATISHI)
Chief Minister /Minister (Finance)
Government of NCT of Delhi
MEMORANDUM REGARDING DELEGATED LEGISLATION
The proposed Delhi Goods and Services Act (Third Amendment) Bill, 2024 does not make provision for the
delegation of power in favour of any functionaries to make subordinate legislation.
(ATISHI)
Chief Minister /Minister (Finance)
Government of NCT of Delhi
NOTES ON CLAUSES
[For DGST (Third Amendment) Bill, 2024]
1. Clause 1 of the Bill provides for short title and commencement.
2. Clause 2 of the Bill seeks to insert clause (80A), (80B), (102A) and (117A) in section 2 of the Delhi Goods
and Services Tax Act to define the expressions “online gaming”, “online money gaming”, specified actionable
claims” and “ virtual digital asset”.
It also seeks to insert a proviso in the definition of ‘supplier” to provide clarity regarding “supplier” in case of
supply of “specified actionable claims”.
3. Clause 3 of the Bill seeks to amend section 24 of the Delhi Goods and Services Tax, 2017 by insertion of new
clause (xia) to provide for mandatory registration of the person for supplying online money gaming, from a
place outside India to a person in India and also to omit the word “and” occurring at the end of clause (xi).
4. Clause 4 of the Bill seeks to amend Schedule -III of the Delhi Goods and Services Tax Act to substitute
“specified actionable claim” in paragraph 6 of schedule III of the Act, for the words “lottery, betting and
gambling”, so as to provide clarity regarding taxability of actionable claims involved in or by the way of
casinos, horse racing and online gaming.
5. Clause 5 of the Bill seeks to clarify 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.
(ATISHI)
Chief Minister/Minister (Finance)
Government of NCT of Delhi
RANJEET SINGH, Secy.
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