The Bihar Goods and Services Tax (Second Amendment) Act, 2023 


The Government of Bihar on 17th November, 2023, through a notification on 17th November, 2023 issued the Bihar GST (Second Amendment) Act 2023. This Act was enacted after the repeal of Bihar Goods and Service Tax (Amendment) Ordinance, 2023. 

The Act firstly added two new definitions under Section 2 (80) (A) and (B) respectively. The first new definition is of the “online gaming” which means offering of a game on the internet or an electronic network and includes online money gaming; 

The second new definition is of “online money gaming” which 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. 

With regards to Actionable Claim a proviso was also added 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.

The amendment also gave a definition under Clause 102 for specified actionable claim” involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming.

Under compulsory registration another clause was added that every person supplying online money gaming from a place outside India to a person in India shall be compulsorily registered.

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.

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