Act No. 3 of 2024

(Authorised English Translation)

THE RAJASTHAN GOODS AND SERVICES TAX

(AMENDMENT) ACT, 2024

AN

ACT

further to amend the Rajasthan Goods and Services Tax Act, 2017.

Be it enacted by the Rajasthan State Legislature in the Seventy-fourth Year of the Republic of India, as follows:-

1. Short title and commencement.-

(1) This Act may be called the Rajasthan Goods and Services Tax (Amendment) Act, 2024.

(2) It shall be deemed to have come into force on and from 1st October, 2023.

2. Amendment of section 2, Rajasthan Act No. 9 of 2017.-

In section 2 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), hereinafter referred to as the principal Act,-

(a) after the existing clause (80) and before the existing clause (81), the following new 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 the existing clause (102) and before the existing clause (103), the following new 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), for the existing punctuation mark ";" appearing at the end, the punctuation mark ":" shall be substituted and after clause (105) so amended, the following proviso shall be added, 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;"; and

(d) after the existing clause (117) and before the existing clause (118), the following new 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 (Central Act No. 43 of 1961);".

3. Amendment of section 24, Rajasthan Act No. 9 of 2017.-

In section 24 of the principal Act,-

(a) in English version of clause (xi), the existing word "and" appearing at the end, shall be deleted; and

(b) after clause (xi) and before the existing clause (xii), the following new 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, Rajasthan Act No. 9 of 2017.-

In Schedule III of the principal Act, in paragraph 6, for the existing expression "lottery, betting and gambling", the expression "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.

6. Repeal and savings.-

(1) The Rajasthan Goods and Services Tax (Amendment) Ordinance, 2023 (Ordinance No. 1 of 2023) is hereby repealed.

(2) Notwithstanding such repeal, all things done, actions taken or orders made under the said Ordinance shall be deemed to have been done, taken or made under this Act.