DGST AMENDMENT ACT

रजिस्ट्री स.ं डी.एल.- 33002/99 REGD. No. D. L.-33002/99 भारत सरकार GOVERNMENT OF INDIA xxxGIDHxxx एस.जी.-डी.एल.-अ.-02012025-259867 xxxGIDExxx SG-DL-E-02012025-259867 असाधारण EXTRAORDINARY प्राजधकार स े प्रकाजित PUBLISHED BY AUTHORITY स.ं 339] दिल्ली, मंगलवार, दिसम्ब र 31, 2024/पौष 10, 1946 [रा.रा.रा.क्ष.ेदि. स.ं 309 No. 339] DELHI, TUESDAY, DECEMBER 31, 2024/ PAUSHA 10, 1946 [N. C. T. D. No. 309 भाग IV PART IV राष्ट्रीय रािधानी राज्य क्षत्रे दिल्ली सरकार GOVERNMENT OF THE NATIONAL CAPITAL TERRITORY OF DELHI fof/k] U;k; ,oa fo/kk;h dk;Z foHkkx vf/klwpuk fnYyh] 31 fnlEcj] 2024 F. 14 (93)/LA/2024/jtsecylaw/1445-1454-—jk"Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk ds fuEufyf[kr vf/kfu;e u s mi&jkT;iky dh lgefr fnukad 25th October, 2024 dks çkIr dj yh gS vkSj bls tulk/kkj.k dh tkudkjh ds fy, çdkf'kr fd;k tkrk gS & fnYyh eky ,oa lsok dj ¼la'kksèku½ vf/kfu;e] 2024 ¼2024 dk fnYyh vf/kfu;e 05½ (27th September, 2024 dk s jk"Vªh; jkt/kkuh {ks= fnYyh dh fo/kkulHkk }kjk ;Fkk ikfjr½ {31st December, 2024} fnYyh eky ,oa lsok dj vfèkfu;e 2017 ¼2017 dk 3½ es a vkxs la'kksèku dju s ds fy, bls Hkkjr x.kjkT; ds ipgRRkjos a o"kZ eas jk"Vªh; jktèkkuh {ks= fnYyh dh foèkkulHkk }kjk bls fuEukulq kj vfèkfu;fer fd;k tk,%& 1- laf{kIr 'kh"kZd vkSj çkjaHk %& ¼i½ bl vfèkfu;e dks fnYyh eky ,oa lsok ¼la'kkès ku½ vfèkfu;e] 2024 dgk tk,A ¼ii½ vf/kfu;e dh /kkjk 2 ls 5 ml rkjh[k dk s ykxw gksxh ftls jkT; ljdkj] vkf/kdkfjd jkti= es a 8500 DG/2024 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV] vf/klwpuk }kjk] fu;qä dj ldrh gS vkSj bl vf/kfu;e ds fofHkUu çko/kkuksa ds fy, vyx&vyx rkjh[k fu;qä dh tk ldrh gSA 2- /kkjk 2 dk la'kks/ku%& fnYyh eky ,oa lsok dj vf/kfu;e] 2017 ¼blds i'Pkkr~ fnYyh eky ,oa lsok dj vf/kfu;e ds :i eas lanfHkZr½ eas] /kkjk 2 es]a & ¼d½ [kaM ¼80½ ds ckn] fuEufyf[kr [kaMks a dks lfUUkfo’V fd;k tk;sxk] vFkkZRk% & ^¼80d½ ^^v‚uykbu xsfeax^^ dk vfHkizk;baVjusV ;k byDs Vª‚fud uVs odZ ij xse dh is'kd'k gS vkSj bles a v‚uykbu euh xfsexa Hkh 'kkfey gS( ¼80[k½ ^^v‚uykbu euh xsfeax^^ dk vfHkizk; gS v‚uykbu xsfeax ftleas f[kykM+h [ksy] Ldhe] çfrLi/kkZ ;k dksbZ vU; xfrfof/k ;k çfØ;klfgr fdlh Hkh bosVa eas opqZvy fMftVy laifÙk;ks a lfgr iSls ;k iSls ds eYw ; dsthrus dh pkg ls opqZvy fMftVy laifÙk lfgr iSls ;k iSls ds eYw ; dk Hkqxrku ;k tek djrk gS] pkgs mldk ifj.kke ;k çn'kZu dkS'ky] volj ;k nksuks a ij vk/kkfjr gks ;k ugh a vkSj D;k ;g ml le; ykxw fdlh vU; dkuwu ds vUrxZr Lohdk;Z gS ;k vU;Fkk(^( ¼[k½ [kaM ¼102½ ds ckn] fuEufyf[kr [kaM dks lfUufo’V fd;k tk,xk] vFkkZRk% & ^¼102d½ ^^fufnZ"V dkjoZ kbZ ;ksX; nkok^^ dk vfHkizk; gS blesa ;k blds ek/;e ls 'kkfey dkjoZ kbZ ;ksX; nkok& ¼i½ lêsckth( ¼ii½ dSfluks( ¼iii½ tqvk( ¼iv½ ?kqM+nkSM+( ¼v½ y‚Vjh( ;k ¼vi½ v‚uykbu euh xfsexa (^( ¼x½ [kaM ¼105½ eas] fuEufyf[kr çko/kku dk s var eas lfUufo’V fd;k tk,xk] vFkkZRk %&^^c'krZs fd ,d O;fä tks çR;{k ;k vçR;{k :i ls fufnZ"V dkjZokb Z ;ksX; nkoks a dh vkiwfrZ dk vk;kstu ;k O;oLFkk djrk gS] ftleas og O;fä Hkh 'kkfey gS tks ekfyd gS] lapkfyr djrk gS ;k ,slh vkiwfrZ ds fy, fMftVy ;k byDs Vª‚fud IyVs Q‚eZ dk çca/ku djrk gS] mls ,sl s dkjoZ kbZ ;ksX; nkoks a dk vkiwfrZdrkZ ekuk tk,xk] pkgs ,sl s dkjZokbZ ;ksX; nkos mlds }kjk ;k mlds ek/;e ls vkiwfrZ fd, x, gks a vkSj ,slh vkiwfrZ ds fy, opqZvy fMftVy laifÙk;ks a lfgr iSls ;k iSls ds eYw ; ij fopkj fd;k x;k gksA dkjZokbZ ;ksX; nkoks a dk Hkqxrku ;k mls ;k mlds ek/;e ls lwfpr fd;k tkrk gS ;k fdlh Hkh rjhds ls mlds fuiVku eas j[kk tkrk gS] vkSj bl vf/kfu;e ds lHkh çko/kku fufnZ"V dkjZokbZ ;ksX; nkoks a ds ,sl s vkiwfrZdrkZ ij ykxw gksxa s] ;fn og ,sls dkjoZ kbZ ;ksX; nkoks a dh vkiwfrZ laca/k eas dj dk Hkqxrku dju s 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 eas fn;k x;k gS( 3- /kkjk 24 dk la'kks/ku%& fnYyh eky ,oa lsok dj vf/kfu;e dh /kkjk 24 esa&& ¼d½ [kaM ¼xi½ es]a var eas vku s okyk 'kCn ^^vkSj^^ gVk fn;k tk,xk( ¼[k½ [kaM ¼xi½ds ckn] fuEufyf[kr [kaM dks lfUufo’V fd;k tk,xk] vFkkZRk% & ^^¼xi½ çR;sd O;fä tks Hkkjr ds ckgj fdlh LFkku ls Hkkjr eas fdlh O;fä dks v‚uykbu euh xsfeax dh vkiwfrZ djrk gS( vkSj^^A 4- vuqlwph&III dk la'kks/ku%& fnYyh eky ,oa lsok dj vf/kfu;e dh vuqlwph III esa] iSjkxzkQ 6 es]a ^^y‚Vjh] lêsckth vkSj tqvk^^ 'kCnks a ds LFkku ij ^^fufnZ"V dkjZokbZ ;ksX; nkos^^ 'kCnka s dks çfrLFkkfir fd;k tk;sxkA 5- vLFkk;h çko/kku%& bl vf/kfu;e ds vUrxZr fd, x, la'kks/ku] lêsckth] dSlhuks] tqvk] ?kqM+nkSM+] y‚Vjh ;k v‚uykbu xsfeax dks fu’ks/k dju]s çfrcaf/kr dju s ;k fofu;fer dju s ds çko/kku rRle; izo`Rr fdlh Hkh vU; dkuuw ds çko/kkuks a ij çfrdwy çHkko Mky s fcuk gksxa sA lej fo'kky] fo'ks"k lfpo[PART IV DELHI GAZETTE : EXTRAORDINARY 3 DEPARTMENT OF LAW, JUSTICE AND LEGISLATIVE AFFAIRS NOTIFICATION Delhi, the 31st December, 2024 F. 14 (93)/LA/2024/jtsecylaw/1445-1454.—The following Act of the Legislative Assembly of the National Capital Territory of Delhi received the assent of the Lt. Governor of Delhi on the 25th October, 2024 and is hereby published for general information. THE DELHI GOODS AND SERVICES TAX (AMENDMENT) ACT, 2024 (DELHI ACT No. 05 OF 2024) (As passed by the Legislative Assembly of the National Capital Territory of Delhi on 27.09.2024). [31st December, 2024] An Act to 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 (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 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;4 DELHI GAZETTE : EXTRAORDINARY PART IV] 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. SAMAR VISHAL, Special Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.