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THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 NOTIFICATIONS
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Body Notification No. 49/2023-State Tax, No. EXN-F(10)-5/2023, Dated 10th November, 2023.

In exercise of the powers conferred by sub-section (5) of section 15 of the Himachal Goods and Services Tax Act, 2027 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the GST Council, is pleased to notify the following supplies under the said sub-section namely:-

    (i) supply of online money gaming;

    (ii) supply of online gaming, other than online money gaming; and

    (iii) supply of actionable claims in casinos.

2. This notification shall deemed to be come into force on the 1st day of October, 2023.

By Order

(Bharat Khera)

Pr. Secretary (ST&E) to the

Government of Himachal Pradesh