The Central Goods and Services Tax (Amendment) Act, 2023 is enacted on 18 August, 2023. The amendment provides that a person who organizes 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.
“Specified actionable claim” means the actionable claim involved in or by way of—
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;