The NAGALAND GOODS & SERVICES TAX (EIGHT AMENDMENT) ACT, 2024

The Nagaland Gazette August 31, 2024 PART-V NOTIFICATION Dated Kohima, the 22-d August, 2024. NO.LAW/BILL/23-28/2024 :: The Nagaland Goods and Services Tax (Eight Amendment) Act, 2024 Act 5 of 2024 duly assented by the Hon’ble Governor on 23'd July 2024 is hereby published for general information. Sd/- THEJANGU-U KIRE Secretary to the Govt. ofNagaland. X2831 and Goods and Services Tax (tigh t '\ mead ment} ; tcl :824 \n At: funIIcr to amend the Saga land Goods and Services Tax. Att :101 ; { Act No, 4 of 20 i ?) !o inear{>orale the amendnren is made to the (: fiST Ati. IiI IT to bring uaifonnity tn the applicatIon of the C'GST and SGST AcES, Be it enacted by the i,egis lature of Naga land in the Sevenly-fourth year of the KeptrbI £c of India as foIIo\vs: - ShaN !!!{c and !' {3) This Act 8 lay be ca tied the Nag itland Goods and Services Tax fillli}III’llCFIt tCI it (EtghIAmeodwtent) Act. :iI:I {h}itshait extend to ibc u'holc of X:}gai and. ( c) ii sh at} collie into ihrc.e on such da ie 3 s the State Ciovcrnrnen! rn&v. by noti6ca£iBn dpi)ota i. Provided that difFerent dates may be appointed for <i$fT€nnt pn)VIS logs of this Act and any reference in aRy such provision tb- the conlnren€elocn i of thIS Act shali be ctigsiruc(fm a reference to\he coIning into $bree oFtlrat provision. in seetian ? of-the Nay,ai and (;ocHs and Services Tax Ac i. A?rt€1},in lent :- oj section : !fII 7(hereinafter referred in as the principal Acl ),-„,„- After cia! ist { XII). {he fill to\\ ;i}gtidti\as st:ali he inscRed. maIne!\' 'I. BIll } "all }{ne gaining" tuc3t}$ ofFering of a game tIlt) {he internei aT an elec£roai,: network and lacludcst*n line maRcy gal?ling: ( Nf#?) "online iiton{.:v FairlirS" incur- online gaming in u'ltich piayers Fey or deposit inc:ley or it\one)”s u;oRb, including virtual djgjtal a'; so is. In the r\?,xiation of wirlaing money Qr !none\:'s worth. tac:ud inT tinnai digital a5sci5;, in any event InC tui}Ing garlIC. \,i3Ci:I(. (tUI IPC iiiiO it ,>f an}’ oil}cr activity or i}[ cwc>s. \viii! i},'! ,*: : it}{ its ou{come or perfor!?}=$ tee ts based on ski! I. ChaIICe or boar imd =xl3ciher the same IS permissible Of ot tier\\';sc tilt J,’{ an\ iIi!!i:r 1In' #br !he dine being in forCe:’: 36 The Nagaland Gazette, Part-V August 31, 2024 li. after clause { /O:). the t*oilowing clause shall be inselred tlanlclv: ’( iiI:,t ) " specified actionable clairr!" irlcans the actionable clilinl ilr\'t)ITcrl ill or by way of---- t. inCitIng: Ii. casi IIOS : iii. gainbling= t\. IrLrr£cracing; v. lotlcrV= or vi, on:illc nI(Itlay nolrli11u- 111 in c tau>ict J fIS\, !he foliowing proviso sha ll be inscNc tI at the end. nunlely : " F’rtl v idcd ttra' a person \vh(> organ i/cs or arranges. direct Iv or tndimclIv, supply of specified actionable claims. including a person \\-ho owl+s. operates or nIallages dig;tIll or eicctrttn jc Flat!'ornr for such supply, shall be dcel}led to be a supplier of such actionable cluiuls, u-bother such £!ctictnat?Ie claims ;irc sup jll;cd by him or through IIinI and n'}rother consideration in tnat3cy or nrone}/s worth, including virtual digital assets. for supply of-such actionable claims is paid or conveyed to him or throllgh Irirn or placed iIi his disposal in any luunltcr. ir11d aII thc pro\ isic’Ins of this ,\ci shall apply to such supplier of specified actionable claims, its if he is tIle supplier liable !a pay the tax in relation to the supply of:que it actiolr8tHc cl3tl tls:": t \'. ; tier clause tIIT\. the Ihl:t>wing clause shiiI] bc inserted nalnel),' :----’( il 7 A ) "vir iual digital asset" sIhill :late the SaII le lucan ing as assigned to it in CitIUSe ( 4 7;t ) of section 2 oF the Irlcorrlc-tax Act, I q6 1 :’ Antcudn tent 3. In section 34 oFt Irc principal Act, of section 34 1. In claIIse (x;}, tile word ’*aIrd" occur!' Ing al £tlc cnd. shuI: he Olriitt CdI li. Aflcr clause (Ii). tIle following clause shall be inserted, Iv:– narllc "{.tf£l) every person supplying online IIli)ney gaming from a place outside India to a pers t>n in India: alltl" . .4mendnlcnl q In the principal Acl. in Schedule III. in paragr iIph h, it)r the words of S€11t:dtI ie III . "lot{cry. betting and gambling '’ the words " spcciHcd actionable c[airlrs" shall be sub>sti !utcd. Transitory 5 TIle amendmen is made under this Act shall be withou! prejudice to provISIon , provisions ofany other }a\v for the time being in force, prI>viding fur prohibt ling. Nsiricting t)r regulating betting, CaSiItO, galnbling, horse racing, lottery or online Fn£ni ng. August 31, 2024 The Nagaland Gazette, Part-V 37 THE NAGALAND GOODS AND SERVICE TAX (EIGHT AMENDMENT) BILL, 2023. ( As passed by the N'agaland Legislative Assenl!)ly all the 29th f-ebru£rrv, 2024} !'his 13ill \\ as pusscd b) thc Nllgalanti I,cgislati\-( '\sscnlhl\ {In :9.{}=.:fI:+. Sd/- KaiIi in a S PI ARIS(; AIN LOX(;Kt'M ER FIle 29-t)1-3t324 SPE A KER Nagaland I .cgisli iLive /\sscinb!\ I assent to this Bill Sd/- Koh ima LAn (;ANES,AN The :3-(>7- 3024 (i OV [R N o R