Agenda Keyword
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Confidential
Agenda for
51st
GST Council Meeting
2nd August 2023
Agenda for 51st GSTCM
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Agenda for 51st GSTCM
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GST Council Secretariat New Delhi
5th Floor, Tower-II, Jeevan Bharti Building, New Delhi
26th July, 2023
OFFICE MEMORANDUM
Subject: Notice for the 51st Meeting of the GST Council scheduled to be held on 2nd
August, 2023.
The undersigned is directed to refer to the subject stated above and to convey that the 51st
Meeting of the GST Council will be held on 2nd August, 2023 through online mode (video
conferencing). The schedule of the Meeting is as follows:
• Wednesday, 2nd August, 2023 : 4:00 P.M. onwards
2. In addition, an Officers' Meeting will be held on 1st August, 2023 through online mode
(video conferencing) as per the following schedule:
• Tuesday, 1st August, 2023 : 4:00 P.M. onwards
3. The agenda items and other details for the 51st Meeting of the GST Council will be
communicated in due course of time.
4. Kindly convey the invitation to Hon’ble Member of the GST Council to attend the 51st Meeting
of the GST Council.
Sd/-
(Sanjay Malhotra)
Secretary to the Govt. of India and ex-officio Secretary to the GST Council
Tel: 011 23092653
Copy to:
1. PS to the Hon’ble Minister of Finance, Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
2. PS to the Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi
with the request to brief Hon’ble Minister about the above said meeting.
3. The Chief Secretaries of all the State Governments, Union Territories of Delhi, Puducherry and
Jammu and Kashmir with the request to intimate the Minister in charge of Finance/Taxation or any
other Minister nominated by the State Government as a Member of the GST Council about the above
said meeting.
4. Chairman, CBIC, North Block, New Delhi, as a permanent invitee to the proceeding of the
Council.
5. Chairman, GST Network.
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Agenda for 51st GSTCM
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TABLE OF CONTENTS
Sl. No. Agenda Item Page No.
1. Deemed ratification of Notifications and Circulars by the GST Council and
decisions of GST Implementation Committee for the information of the Council
7-16
2. Proposal for making amendments to the CGST Act, 2017, IGST Act, 2017,
CGST Rules, 2017 and issuance/amendment of notifications pertaining to
casino, online gaming and horse racing
17-23
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Agenda Item 1: Deemed ratification of Notifications and Circulars by the GST Council
In the 22nd meeting of the GST Council held at New Delhi on 6th October, 2017, it was decided
that the notifications, circulars and orders, which are being issued by the Central Government with the
approval of the competent authority, shall be forwarded to the GST Council Secretariat, through email,
for information and deemed ratification by the GST Council. Accordingly, in the 50th meeting held on
11th July, 2023, the GST Council had ratified all the notifications, circulars, and orders issued up
to 30.06.2023.
2. In this respect, the following notifications and circulars issued after 30.06.2023 till
26.07.2023 under the GST laws by the Central Government, as available on www.cbic.gov.in, are
placed before the Council for information and ratification: -
Act/Rules Type Notification / Circular /
Order Nos.
Description/Subject
Notifications
under CGST
Act / CGST
Rules
Central
Tax
1. Notification No.
18/2023-Central Tax
dated 17.07.2023
Seeks to extend the due date for
furnishing FORM GSTR-1 for April,
May and June, 2023 for registered
persons whose principal place of
business is in the State of Manipur
2. Notification No.
19/2023-Central Tax
dated 17.07.2023
Seeks to extend the due date for
furnishing FORM GSTR-3B for April,
May and June, 2023 for registered
persons whose principal place of
business is in the State of Manipur
3. Notification No.
20/2023-Central Tax
dated 17.07.2023
Seeks to extend the due date for
furnishing FORM GSTR-3B for
quarter ending June, 2023 for registered
persons whose principal place of
business is in the State of Manipur
4. Notification No.
21/2023-Central Tax
dated 17.07.2023
Seeks to extend the due date for
furnishing FORM GSTR-7 for April,
May and June, 2023 for registered
persons whose principal place of
business is in the State of Manipur
5. Notification No.
22/2023-Central Tax
dated 17.07.2023
Seeks to extend amnesty for GSTR-4
non-filers
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6. Notification No.
23/2023-Central Tax
dated 17.07.2023
Seeks to extend time limit for
application for revocation of
cancellation of registration
7. Notification No.
24/2023-Central Tax
dated 17.07.2023
Seeks to extend amnesty scheme for
deemed withdrawal of assessment
orders issued under Section 62
8. Notification No.
25/2023-Central Tax
dated 17.07.2023
Seeks to extend amnesty for GSTR-9
non-filers
9. Notification No.
26/2023-Central Tax
dated 17.07.2023
Seeks to extend amnesty for GSTR-10
non-filers
Central
Tax (Rate)
1. Notification No.
06/2023-Central Tax
(Rate), dated 26.07.2023
Seeks to amend notification No.
11/2017- Central Tax (Rate) so as to
notify change in GST with regards to
services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
2. Notification No.
07/2023-Central Tax
(Rate), dated 26.07.2023
Seeks to amend notification No.
12/2017- Central Tax (Rate) so as to
notify change in GST with regards to
services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
3. Notification No.
08/2023-Central Tax
(Rate), dated 26.07.2023
Seeks to amend notification No.
13/2017- Central Tax (Rate) so as to
notify change in GST with regards to
services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
4. Notification No.
09/2023-Central Tax
(Rate), dated 26.07.2023
Seeks to amend No. 01/2017- Central
Tax (Rate) to implement the decisions
of 50th GST Council.
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5. Notification No.
10/2023-Central Tax
(Rate), dated 26.07.2023
Seeks to amend No. 26/2018- Central
Tax (Rate) to implement the decisions
of 50th GST Council.
Notifications
under UTGST
Act / Rules
Union
Territory
Tax (Rate)
1. Notification No.
06/2023-Union Territory
Tax (Rate), dated
26.07.2023
Seeks to amend notification No.
11/2017- Union Territory Tax (Rate) so
as to notify change in GST with regards
to services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
2. Notification No.
07/2023- Union Territory
Tax (Rate), dated
26.07.2023
Seeks to amend notification No.
12/2017- Union Territory Tax (Rate) so
as to notify change in GST with regards
to services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
3. Notification No.
08/2023- Union Territory
Tax (Rate), dated
26.07.2023
Seeks to amend notification No.
13/2017- Union Territory Tax (Rate) so
as to notify change in GST with regards
to services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
4. Notification No.
09/2023- Union Territory
Tax (Rate), dated
26.07.2023
Seeks to amend No. 01/2017- Union
Territory Tax (Rate) to implement the
decisions of 50th GST Council.
5. Notification No.
10/2023- Union Territory
Tax (Rate), dated
26.07.2023
Seeks to amend No. 26/2018- Union
Territory Tax (Rate) to implement the
decisions of 50th GST Council.
Integrated
Tax (Rate)
1. Notification No.
06/2023-Integrated Tax
(Rate), dated 26.07.2023
Seeks to amend notification No.
08/2017- Integrated Tax (Rate) so as to
notify change in GST with regards to
services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
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Notifications
under IGST
Act / IGST
Rules
2. Notification No.
07/2023- Integrated Tax
(Rate), dated 26.07.2023
Seeks to amend notification No.
09/2017- Integrated Tax (Rate) so as to
notify change in GST with regards to
services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
3. Notification No.
08/2023- Integrated Tax
(Rate), dated 26.07.2023
Seeks to amend notification No.
10/2017- Integrated Tax (Rate) so as to
notify change in GST with regards to
services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
4. Notification No.
09/2023- Integrated Tax
(Rate), dated 26.07.2023
Seeks to amend No. 01/2017-
Integrated Tax (Rate) to implement the
decisions of 50th GST Council.
5. Notification No.
10/2023- Integrated Tax
(Rate), dated 26.07.2023
Seeks to amend No. 27/2018-
Integrated Tax(Rate) to implement the
decisions of 50th GST Council.
Notifications
under Goods
and Services
Tax
(Compensatio
n to States)
Act, 2017
Compensat
ion Cess
(Rate)
1. Notification No.
03/2023-Compensation
Cess (Rate) dated
26.07.2023
Seeks to amend No. 1/2017-
Compensation Cess (Rate) to
implement the decisions of 50th GST
Council.
Circulars under CGST Act
1. Circular No.
192/04/2023-GST dated
17.07.2023
Clarification on charging of interest
under section 50(3) of the CGST Act,
2017, in cases of wrong availment of
IGST credit and reversal thereof.
2. Circular No.
193/05/2023-GST dated
17.07.2023
Clarification to deal with difference in
Input Tax Credit (ITC) availed in
FORM GSTR-3B as compared to that
detailed in FORM GSTR-2A for the
period 01.04.2019 to 31.12.2021
3. Circular No.
194/06/2023-GST dated
17.07.2023
Clarification on TCS liability under Sec
52 of the CGST Act, 2017 in case of
multiple E-commerce Operators in one
transaction
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4. Circular No.
195/07/2023-GST dated
17.07.2023
Clarification on availability of ITC in
respect of warranty replacement of
parts and repair services during
warranty period
5. Circular No.
196/08/2023-GST dated
17.07.2023
Clarification on taxability of share
capital held in subsidiary company by
the parent company
6. Circular No.
197/09/2023-GST dated
17.07.2023
Clarification on refund-related
issues
7. Circular No.
198/10/2023-GST dated
17.07.2023
Clarification on issue pertaining to
e-invoice
8. Circular No.
199/11/2023-GST dated
17.07.2023
Clarification regarding taxability of
services provided by an office of an
organisation in one State to the
office of that organisation in another
State, both being distinct persons
3. It is mentioned that some of the notifications referred in Para 2 above have been issued as per
the recommnedations of GST Impementation Committee (GIC). Details of the same are given in
Annexure enclosed with this agenda note. The details of such decisions and the relevant Notifications
and Circulars issued to implement such decisions are enclosed as Annexure 2A to this Agenda Note.
4. The GST Council may grant ratification to the notifications and circulars as detailed in para 2
above.
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Annexure-2A
Decisions of GST Implementation Committee (GIC) for information of the GST Council
I. The GST implementation Committee (GIC) took three decisions before the 50th GST Council
meeting which could not be placed before the Council as these decisions got approved after release of
the agenda and therefore, they are placed before the Council for information. The details of the
decisions taken are given below:
1. Decision of GIC by Circulation on 26th April, 2023 on GST Data sharing request by
Ministry of Textiles
a. In the agenda note received from Department of Revenue, it was mentioned that Ministry of
Textiles would hold deliberations to make recommendations on policy and other issues pertaining
to entire cotton value chain. Since availability of statistics regarding inputs, intermediaries and
outputs in the Textile Value Chain is a critical input for policy making, it has been proposed to
consider data from GST portal considering the significant formalization of value chain participants
in Tax matters.
b. Further, Ministry of Textiles had stated that based on meetings held with Chief Commissioner
of GST, Mumbai and GSTN, New Delhi, the latter has informed that the requisite data could be
provided periodically either monthly or quarterly based on directions received from Department of
Revenue. The format in which data is required by Ministry of Textiles is as below:
1. Centre/State Government Central Government
2. Ministry/ Department Ministry of Textiles
3. Name of Agency Office of the Textile Commissioner
4. Data items on which
aggregation needs to be done
Form GSTR-1
Field - 12. HSN-wise supply of
outward supplies
Aggregation of transaction data
both quantity and value terms at
4-digit HSN code level from 50
to 63 on monthly, quarterly and
annual basis where the
transaction is taken place from a
manufacturer.
The data is required to estimate
production of various textile
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items at 4- digit HSN code on
monthly or quarterly basis
5. Data items of which aggregates
are required
Form GSTR-1
Field - 12. HSN-wise supply of
outward supplies
Aggregation of transaction data
both quantity and value terms
at4-digit HSN code level from
50 to 63 on monthly, quarterly
and annual basis where the
transaction is taken place from a
manufacturer.
The data is required to estimate
production of various textile
items at 4- digit HSN code on
monthly or quarterly basis
6. Period for which data is to be
aggregated
Data are expected to be aggregated primarily on monthly
basis; quarterly aggregation of data are also required
7. Whether one time or recurring It is recurring in nature
8. Periodicity if recurring On monthly basis (primarily)
Quarterly aggregate data are also required
9. Purpose for which data is being
sought
Estimating the extent of manufacturing of different textile
items (4- digit HSN code basis from HSN 50 to 63) in
quantity and value term on monthly basis
10. Details of Contact Person Name Maharnab Manna & Mahesh
kumar
Designation Deputy Director and
Assistant Director
Phone +91 9007973847, +91
9605607252
E-mail Maharnab.30@gov.in
Maheshkumar.r@gov.in
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c. It was further stated that a constraint has, however, been noted for providing the requisite GST
data to Ministry of Textiles. Since the data of aggregates of Table 12 of GSTR 1 pertains to gross
outward supplies, there will be double counting in the total output as the same product being sold
multiple times in the chain will be counted that many times.
d. Further, it was stated in the agenda note that GST Council in its 48th meeting has already
approved the GST data sharing with other Ministries/ Departments. It has also been clarified that
the Ministry of Textiles and Office of Textile Commissioner would only be the repository of data
made available by the Council and that it will not be shared outside the
Ministry/Department. Accordingly, approval of GIC was sought for sharing of GST data with
Ministry of Textiles.
e. Decision: The Members of GIC approved the above proposal regarding GST data sharing with
Ministry of Textiles.
2. Decision of GIC by Circulation on 28th June, 2023 on GST Data sharing with Ministry
of Railways
a. In the agenda note, it was mentioned that the request has been received from Ministry of
Railways in the approved format wherein it has been mentioned that despite a railway network of
65000km, the modal share of Railways in freight is only 27%. Through e-way bill data, Railways
will be able to plan aggregation and offer services to enable improving its modal share to 45% by
encouraging shift of road to Railways. This will lead to saving in fuel and reduction in carbon
emission which is a National priority.
b. It has been further stated that the data will serve as a key point for Railways to address the
issues of network congestion and demand optimization and would be in line with the Hon’ble Prime
Minister’s Gati Shakti Mission which seeks to bring about the comprehensiveness, optimization
and synchronization among ministries for better coordination infrastructure planning and execution.
It has also been stated that it will be ensured that data is not shared with anyone without the consent
of Ministry of Finance. The format for sharing of data is as below:
1. Centre/State Government Centre
2. Ministry/ Department Ministry of Railways
3. Name of Agency Indian Railways
4. Data items on which
aggregation needs to be
done
Form
Field
Remarks
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e- way bill
data
i. Place of Dispatch
(State/Pin code)
ii. Place of delivery
(State/Pin code)
iii. Date
iv. HSN code
v. Value of Goods
vi. Mode of Transportation
vii. Commodity (if available)
viii. Approximate Distance
Aggregation
not required.
Raw Data may
be provided
5. Data items of which
aggregates are required
Not
applicable
Not applicable
6. Period for which data is
to be aggregated
2018-2019, 2019-2020, 2020-2021, 2021-2022, 2022-2023
7. Whether one time
or recurring
Recurring
8. Periodicity if recurring Yearly
9. Purpose for which data
is being sought
Despite a railway network of 65000 km, the modal share of
railways in freight is only 27%. Through e-way bill data
railways will be able to plan aggregation and offer services to
enable improving its modal share to 45% by encouraging shift
of road to railways. This will lead to saving in fuel and
reduction in carbon emission, which is a national priority.
10. Details of Contact Person
Name: Ajay Bartwal
Designation: JDF/CCA
Phone: 8882207193
E-mail: ajay.bartwal@gov.in
c. It was further mentioned in the agenda note that the GST Council in its 48th Meeting held on
17th December, 2022 had already approved the policy for GST data sharing with other
Ministries/Departments.
d. Decision: The Members of GIC approved the above proposal regarding GST data sharing with
Ministry of Railways.
3. Decision of GIC by Circulation on 06th July, 2023 on Sharing of GSTN data with
National Statistics Commission, Ministry of Statistics and Programme Implementation
a. In the agenda note received from Department of Revenue, it was mentioned that the request
was received for sharing of GSTN data with National Statistics Commission, M/o Statistics and
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Programme Implementation wherein was mentioned that the following data from e-Way bill is
required:
1 Centre/State Government Centre
2 Ministry/ Department M/o Statistics and Programme Implementation
3 Name of Agency National Statistics Commission
4
Data items on which aggregation needs to
be done
the HSN - wise bilateral trade flow matrix, that
is, for each 4 digit HSN code, the total value of
sales from District A to District B and vice
versa (with name of districts)
5
Data items of which aggregates are
required
the HSN - wise bilateral trade flow matrix, that
is, for each 4 digit HSN code, the total value of
sales from District A to District B and vice
versa (with name of districts)
6 Period for which data is to be aggregated 2018 to December 2022
7 Whether one time or recurring One time
8 Periodicity if recurring -
9 Purpose for which data is being sought
To validate the findings of 7th Economic
Census preliminary results
10 Details of Contact Person
Shri Pulak Ghosh, Tel.No 011-29967127
E-mail- member2-nsc@mospi.gov.in
b. It was further mentioned in the agenda note that it may be noted that the GST Council in its
48th Meeting has already approved the GST data sharing with other Ministries/Departments.
c. Decision: The Members of GIC approved the above proposal regarding GST data sharing with
National Statistics Commission, Ministry of Statistics and Programme Implementation
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Agenda Item 2: Proposal for making amendments to the CGST Act, 2017, IGST Act, 2017, CGST
Rules, 2017 and issuance/amendment of notifications pertaining to casino, online gaming and
horse racing.
The GST Council in the 50th meeting held on 11.07.2023, deliberated on the Agenda Item No.
5 i.e. Second Report of the Group of Ministers (GoM) on Casinos, Race Courses and Online Gaming.
The Council recommended that the actionable claims supplied in Casinos, Race course and Online
gaming to be taxed at the rate of 28% on full face value irrespective of whether the activities are a game
of skill or chance and accordingly, the law may be amended to provide clarity on the matter.
2. Accordingly, a proposal for draft amendments in the CGST/IGST Acts was prepared and placed
before the Law Committee. Law Committee in its meeting dated 21.07.2023 and 27.07.2023 deliberated
on the said proposal and recommended the following amendments in CGST Act 2017, IGST Act 2017
and CGST Rules 2017 as well as issuance of notifications/ amendment in notification as below:
A. Amendments in CGST Act 2017 & IGST Act 2017
Sl
No.
Section/Entry Existing Provisions Proposed Amendments
1. Entry 6, Schedule
III, CGST Act, 2017
Actionable claims, other than
lottery, betting and gambling.
Actionable claims, other than lottery, betting
and gambling specified actionable claims.
2. Section 2(102A),
CGST Act, 2017
New provision for inserting
definition of “specified
actionable claim”
Section 2(102A)
“specified actionable claim” means
actionable claim involved in or by way of
(i) betting; or
(ii) casinos; or
(iii) gambling; or
(iv) horse racing; or
(v) lottery; or
(vi) online money gaming.
3. Section 2(80A),
CGST Act, 2017
New provision for inserting
definition of “online gaming”
Section 2(80A)
"online gaming" means offering of a game
on the internet or an electronic network and
includes online money gaming.
4. Section 2(80B),
CGST Act, 2017
New provision for inserting
definition of “online money
gaming”
Section 2(80B)
"online money gaming " means online
gaming in which players pay or deposit
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Sl
No.
Section/Entry Existing Provisions Proposed Amendments
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 law for the time being
in force.
5. Section 2(117A),
CGST Act, 2017
New provision for inserting
definition of “virtual digital
asset”
Section 2(117A)
"virtual digital asset" shall have the same
meaning as assigned to it in section 2(47A)
of Income Tax Act, 1961 (43 of 1961).
6. Section 2(105),
CGST Act, 2017
(105) “supplier” in relation to
any goods or services or both,
shall mean the person
supplying the said goods or
services or both and shall
include an agent acting as such
on behalf of such supplier in
relation to the goods or
services or both supplied;
(105) “supplier” in relation to any goods or
services or both, shall mean the person
supplying the said goods or services or both
and shall include an agent acting as such on
behalf of such supplier in relation to the
goods or services or both supplied;
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.
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Sl
No.
Section/Entry Existing Provisions Proposed Amendments
7. Proviso to section
5(1), IGST Act,
2017
Section 5. Levy and
collection.-
(1) Subject to the provisions of
sub-section (2), there shall be
levied a tax called the
integrated goods and services
tax on all inter-State supplies
of goods or services or both,
except on the supply of
alcoholic liquor for human
consumption, on the value
determined under section
15 of the Central Goods and
Services Tax Act and at such
rates, not exceeding forty per
cent., as may be notified by the
Government on the
recommendations of the
Council and collected in such
manner as may be prescribed
and shall be paid by the
taxable person:
Provided that the integrated
tax on goods imported into
India shall be levied and
collected in accordance with
the provisions of section 3 of
the Customs Tariff Act, 1975
on the value as determined
under the said Act at the point
when duties of customs are
levied on the said goods
under section 12 of the
Customs Act, 1962.
Section 5. Levy and collection. -
(1) Subject to the provisions of sub-section
(2), there shall be levied a tax called the
integrated goods and services tax on all
inter-State supplies of goods or services or
both, except on the supply of alcoholic
liquor for human consumption, on the value
determined under section 15 of the Central
Goods and Services Tax Act and at such
rates, not exceeding forty per cent., as may
be notified by the Government on the
recommendations of the Council and
collected in such manner as may be
prescribed and shall be paid by the taxable
person:
Provided that the integrated tax on goods,
other than goods as may be notified by the
Government on the recommendations of the
Council, imported into India shall be levied
and collected in accordance with the
provisions of section 3 of the Customs Tariff
Act, 1975 on the value as determined under
the said Act at the point when duties of
customs are levied on the said goods
under section 12 of the Customs Act, 1962.
8. Section 14A, IGST
Act, 2017
Insert new section to provide
for special provision for
supply of online money
gaming by a person located
outside the taxable territory.
14A. Special provision for online money
gaming supplied by a person located
outside the taxable territory.
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Sl
No.
Section/Entry Existing Provisions Proposed Amendments
(1) A supplier of online money gaming as
defined in clause (80B) of section 2 of the
CGST Act, 2017 not located in the taxable
territory, shall in respect of the supply of
online money gaming by him to a person in
the taxable territory, be liable to pay
integrated tax on such supply.
(2) For the purposes of complying with
provisions of sub section (1), the supplier of
online money gaming shall take a single
registration under the Simplified
Registration Scheme referred to in section
14 of this Act:
Provided that any person located in the
taxable territory representing such supplier
for any purpose in the taxable territory shall
get registered and pay integrated tax on
behalf of the supplier:
Provided further that if such supplier does
not have a physical presence or does not
have a representative for any purpose in the
taxable territory, he shall appoint a person in
the taxable territory for the purpose of
paying integrated tax and such person shall
be liable for payment of such tax.
(3) In case of failure to comply with
provisions of sub section (1) and/or sub
section (2) above by the supplier of the
online money gaming or a person appointed
by such supplier or both, notwithstanding
anything contained in section 69A of the
Information Technology Act, 2000 (21 of
2000), any information generated,
transmitted, received or hosted in any
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Sl
No.
Section/Entry Existing Provisions Proposed Amendments
computer resource used for supply of online
money gaming by such supplier shall be
liable to be blocked for access by the public
in such manner as specified in the said Act.
9. Section 2(17) of
IGST Act, 2017
(17) Online information
database access or retrieval
services”….
(vii) Online
gaming;
(17) Online information database access or
retrieval services”….
(vii) Online gaming, excluding
online money gaming;
10. Clause (xia) of
section 24 of CGST
Act, 2017
New provision for compulsory
registration under section 24
of CGST Act for person
supplying online money
gaming from a place outside
India to a person in India.
24. Compulsory registration in certain
cases.— Notwithstanding anything
contained in sub-section (1) of section 22,
the following categories of persons shall be
required to be registered under this Act,––
(xia) every person supplying online money
gaming from a place outside India to a
person in India;
Peri Materia amendments will also be required to be made in SGST Act of various States.
Besides, specified actionable claims, as defined under the proposed section 2(102A) of CGST Act, will
be required to be notified under the proposed amended proviso to section 5(1) of IGST Act.
B. Issuance of notification under section 15(5) of CGST Act 2017
Section 15(5) of CGST Act, 2017 provides that notwithstanding anything contained in section 15(1)
and 15(4) of CGST Act, 2017, the value of such supplies, as may be notified by the Government on the
recommendations of the Council, shall be determined in such manner as may be prescribed.
Law Committee recommended to notify supply of online money gaming, supply of online gaming other
than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act
2017 for prescribing the manner of determination of the value of these supplies through CGST Rules,
2017. The draft notification recommended by the Law Committee is as under:
Agenda for 51st GSTCM
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Draft Notification
G.S.R. (E):— In exercise of powers conferred under sub-section (5) of section 15 of the Central
Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council,
notifies the following supplies under the said sub-section:
(i) Supply of online money gaming;
(ii) Supply of online gaming, other than online money gaming; and
(iii) Supply of actionable claims in casinos
C. Amendment in CGST Rules, 2017
Law Committee recommended insertion of rule 31B and rule 31C in CGST Rules 2017 for prescribing
the manner of determination of the value of supply in case of online gaming and the value of supply of
actionable claims in case of casino respectively, as under:
Value of supply in case of online gaming
Rule 31B.Notwithstanding anything contained in this chapter, the value of supply of online
gaming (including supply of actionable claims involved in online money gaming) shall be the
total amount paid to or deposited with the supplier by way of money or money’s worth,
including virtual digital assets, by or on behalf of the player.
Value of supply of actionable claims in case of casino
Rule 31C. Notwithstanding anything contained in this chapter, the value of supply of actionable
claims in casino shall be the total amount paid by or on behalf of the player for purchase of the
tokens, chips, coins or tickets, by whatever name called, for use in casino.
D. Amendment in Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified
actionable claims
Notification No. 66/2017-Central Tax dated 15.11.2017 was issued to exempt all registered persons
from the requirement of payment of tax at the time of receipt of advances in case of supply of goods
and to provide for payment of tax in such cases at the time of supply as specified in Section 12(2)(a) of
CGST Act. Law Committee recommended amendment in Notification No. 66/2017-Central Tax dated
15.11.2017 to exclude registered persons making supply of specified actionable claims as defined in
proposed clause (102A) of section 2 of the CGST Act from the said exemption, so that in case of
specified actionable claims, the tax may be required to be paid at the time of receipt of payment for
such supplies by the suppliers. The amended notification recommended by the Law Committee is as
under:
G.S.R. (E):— In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act)
and in supercession of notification No. 40/2017-Central Tax, dated the 13th October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
Agenda for 51st GSTCM
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G.S.R.1254(E), dated the 13th October, 2017, except as respects things done or omitted to be
done before such supercession, the Central Government, on the recommendations of the
Council, hereby notifies the registered person who did not opt for the composition levy under
section 10 of the said Act, other than the registered person making supply of specified
actionable claims as defined in clause (102A) of section 2 of the said Act, as the class of persons
who shall pay the central tax on the outward supply of goods at the time of supply as specified
in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting
the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns
as mentioned in Chapter IX of the said Act and the rules made thereunder and the period
prescribed for the payment of tax by such class of registered persons shall be such as specified
in the said Act.
3. Accordingly, the agenda is placed before the Council for deliberation and approval.
Agenda for 51st GSTCM
Confidential
Agenda for
51st
GST Council Meeting
2nd August 2023
Agenda for 51st GSTCM
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Agenda for 51st GSTCM
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GST Council Secretariat New Delhi
5th Floor, Tower-II, Jeevan Bharti Building, New Delhi
26th July, 2023
OFFICE MEMORANDUM
Subject: Notice for the 51st Meeting of the GST Council scheduled to be held on 2nd
August, 2023.
The undersigned is directed to refer to the subject stated above and to convey that the 51st
Meeting of the GST Council will be held on 2nd August, 2023 through online mode (video
conferencing). The schedule of the Meeting is as follows:
• Wednesday, 2nd August, 2023 : 4:00 P.M. onwards
2. In addition, an Officers' Meeting will be held on 1st August, 2023 through online mode
(video conferencing) as per the following schedule:
• Tuesday, 1st August, 2023 : 4:00 P.M. onwards
3. The agenda items and other details for the 51st Meeting of the GST Council will be
communicated in due course of time.
4. Kindly convey the invitation to Hon’ble Member of the GST Council to attend the 51st Meeting
of the GST Council.
Sd/-
(Sanjay Malhotra)
Secretary to the Govt. of India and ex-officio Secretary to the GST Council
Tel: 011 23092653
Copy to:
1. PS to the Hon’ble Minister of Finance, Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
2. PS to the Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi
with the request to brief Hon’ble Minister about the above said meeting.
3. The Chief Secretaries of all the State Governments, Union Territories of Delhi, Puducherry and
Jammu and Kashmir with the request to intimate the Minister in charge of Finance/Taxation or any
other Minister nominated by the State Government as a Member of the GST Council about the above
said meeting.
4. Chairman, CBIC, North Block, New Delhi, as a permanent invitee to the proceeding of the
Council.
5. Chairman, GST Network.
Agenda for 51st GSTCM
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Agenda for 51st GSTCM
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TABLE OF CONTENTS
Sl. No. Agenda Item Page No.
1. Deemed ratification of Notifications and Circulars by the GST Council and
decisions of GST Implementation Committee for the information of the Council
7-16
2. Proposal for making amendments to the CGST Act, 2017, IGST Act, 2017,
CGST Rules, 2017 and issuance/amendment of notifications pertaining to
casino, online gaming and horse racing
17-23
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Agenda for 51st GSTCM
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Agenda Item 1: Deemed ratification of Notifications and Circulars by the GST Council
In the 22nd meeting of the GST Council held at New Delhi on 6th October, 2017, it was decided
that the notifications, circulars and orders, which are being issued by the Central Government with the
approval of the competent authority, shall be forwarded to the GST Council Secretariat, through email,
for information and deemed ratification by the GST Council. Accordingly, in the 50th meeting held on
11th July, 2023, the GST Council had ratified all the notifications, circulars, and orders issued up
to 30.06.2023.
2. In this respect, the following notifications and circulars issued after 30.06.2023 till
26.07.2023 under the GST laws by the Central Government, as available on www.cbic.gov.in, are
placed before the Council for information and ratification: -
Act/Rules Type Notification / Circular /
Order Nos.
Description/Subject
Notifications
under CGST
Act / CGST
Rules
Central
Tax
1. Notification No.
18/2023-Central Tax
dated 17.07.2023
Seeks to extend the due date for
furnishing FORM GSTR-1 for April,
May and June, 2023 for registered
persons whose principal place of
business is in the State of Manipur
2. Notification No.
19/2023-Central Tax
dated 17.07.2023
Seeks to extend the due date for
furnishing FORM GSTR-3B for April,
May and June, 2023 for registered
persons whose principal place of
business is in the State of Manipur
3. Notification No.
20/2023-Central Tax
dated 17.07.2023
Seeks to extend the due date for
furnishing FORM GSTR-3B for
quarter ending June, 2023 for registered
persons whose principal place of
business is in the State of Manipur
4. Notification No.
21/2023-Central Tax
dated 17.07.2023
Seeks to extend the due date for
furnishing FORM GSTR-7 for April,
May and June, 2023 for registered
persons whose principal place of
business is in the State of Manipur
5. Notification No.
22/2023-Central Tax
dated 17.07.2023
Seeks to extend amnesty for GSTR-4
non-filers
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6. Notification No.
23/2023-Central Tax
dated 17.07.2023
Seeks to extend time limit for
application for revocation of
cancellation of registration
7. Notification No.
24/2023-Central Tax
dated 17.07.2023
Seeks to extend amnesty scheme for
deemed withdrawal of assessment
orders issued under Section 62
8. Notification No.
25/2023-Central Tax
dated 17.07.2023
Seeks to extend amnesty for GSTR-9
non-filers
9. Notification No.
26/2023-Central Tax
dated 17.07.2023
Seeks to extend amnesty for GSTR-10
non-filers
Central
Tax (Rate)
1. Notification No.
06/2023-Central Tax
(Rate), dated 26.07.2023
Seeks to amend notification No.
11/2017- Central Tax (Rate) so as to
notify change in GST with regards to
services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
2. Notification No.
07/2023-Central Tax
(Rate), dated 26.07.2023
Seeks to amend notification No.
12/2017- Central Tax (Rate) so as to
notify change in GST with regards to
services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
3. Notification No.
08/2023-Central Tax
(Rate), dated 26.07.2023
Seeks to amend notification No.
13/2017- Central Tax (Rate) so as to
notify change in GST with regards to
services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
4. Notification No.
09/2023-Central Tax
(Rate), dated 26.07.2023
Seeks to amend No. 01/2017- Central
Tax (Rate) to implement the decisions
of 50th GST Council.
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5. Notification No.
10/2023-Central Tax
(Rate), dated 26.07.2023
Seeks to amend No. 26/2018- Central
Tax (Rate) to implement the decisions
of 50th GST Council.
Notifications
under UTGST
Act / Rules
Union
Territory
Tax (Rate)
1. Notification No.
06/2023-Union Territory
Tax (Rate), dated
26.07.2023
Seeks to amend notification No.
11/2017- Union Territory Tax (Rate) so
as to notify change in GST with regards
to services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
2. Notification No.
07/2023- Union Territory
Tax (Rate), dated
26.07.2023
Seeks to amend notification No.
12/2017- Union Territory Tax (Rate) so
as to notify change in GST with regards
to services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
3. Notification No.
08/2023- Union Territory
Tax (Rate), dated
26.07.2023
Seeks to amend notification No.
13/2017- Union Territory Tax (Rate) so
as to notify change in GST with regards
to services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
4. Notification No.
09/2023- Union Territory
Tax (Rate), dated
26.07.2023
Seeks to amend No. 01/2017- Union
Territory Tax (Rate) to implement the
decisions of 50th GST Council.
5. Notification No.
10/2023- Union Territory
Tax (Rate), dated
26.07.2023
Seeks to amend No. 26/2018- Union
Territory Tax (Rate) to implement the
decisions of 50th GST Council.
Integrated
Tax (Rate)
1. Notification No.
06/2023-Integrated Tax
(Rate), dated 26.07.2023
Seeks to amend notification No.
08/2017- Integrated Tax (Rate) so as to
notify change in GST with regards to
services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
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Notifications
under IGST
Act / IGST
Rules
2. Notification No.
07/2023- Integrated Tax
(Rate), dated 26.07.2023
Seeks to amend notification No.
09/2017- Integrated Tax (Rate) so as to
notify change in GST with regards to
services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
3. Notification No.
08/2023- Integrated Tax
(Rate), dated 26.07.2023
Seeks to amend notification No.
10/2017- Integrated Tax (Rate) so as to
notify change in GST with regards to
services as recommended by GST
Council in its 50th meeting held on
11.07.2023.
4. Notification No.
09/2023- Integrated Tax
(Rate), dated 26.07.2023
Seeks to amend No. 01/2017-
Integrated Tax (Rate) to implement the
decisions of 50th GST Council.
5. Notification No.
10/2023- Integrated Tax
(Rate), dated 26.07.2023
Seeks to amend No. 27/2018-
Integrated Tax(Rate) to implement the
decisions of 50th GST Council.
Notifications
under Goods
and Services
Tax
(Compensatio
n to States)
Act, 2017
Compensat
ion Cess
(Rate)
1. Notification No.
03/2023-Compensation
Cess (Rate) dated
26.07.2023
Seeks to amend No. 1/2017-
Compensation Cess (Rate) to
implement the decisions of 50th GST
Council.
Circulars under CGST Act
1. Circular No.
192/04/2023-GST dated
17.07.2023
Clarification on charging of interest
under section 50(3) of the CGST Act,
2017, in cases of wrong availment of
IGST credit and reversal thereof.
2. Circular No.
193/05/2023-GST dated
17.07.2023
Clarification to deal with difference in
Input Tax Credit (ITC) availed in
FORM GSTR-3B as compared to that
detailed in FORM GSTR-2A for the
period 01.04.2019 to 31.12.2021
3. Circular No.
194/06/2023-GST dated
17.07.2023
Clarification on TCS liability under Sec
52 of the CGST Act, 2017 in case of
multiple E-commerce Operators in one
transaction
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4. Circular No.
195/07/2023-GST dated
17.07.2023
Clarification on availability of ITC in
respect of warranty replacement of
parts and repair services during
warranty period
5. Circular No.
196/08/2023-GST dated
17.07.2023
Clarification on taxability of share
capital held in subsidiary company by
the parent company
6. Circular No.
197/09/2023-GST dated
17.07.2023
Clarification on refund-related
issues
7. Circular No.
198/10/2023-GST dated
17.07.2023
Clarification on issue pertaining to
e-invoice
8. Circular No.
199/11/2023-GST dated
17.07.2023
Clarification regarding taxability of
services provided by an office of an
organisation in one State to the
office of that organisation in another
State, both being distinct persons
3. It is mentioned that some of the notifications referred in Para 2 above have been issued as per
the recommnedations of GST Impementation Committee (GIC). Details of the same are given in
Annexure enclosed with this agenda note. The details of such decisions and the relevant Notifications
and Circulars issued to implement such decisions are enclosed as Annexure 2A to this Agenda Note.
4. The GST Council may grant ratification to the notifications and circulars as detailed in para 2
above.
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Annexure-2A
Decisions of GST Implementation Committee (GIC) for information of the GST Council
I. The GST implementation Committee (GIC) took three decisions before the 50th GST Council
meeting which could not be placed before the Council as these decisions got approved after release of
the agenda and therefore, they are placed before the Council for information. The details of the
decisions taken are given below:
1. Decision of GIC by Circulation on 26th April, 2023 on GST Data sharing request by
Ministry of Textiles
a. In the agenda note received from Department of Revenue, it was mentioned that Ministry of
Textiles would hold deliberations to make recommendations on policy and other issues pertaining
to entire cotton value chain. Since availability of statistics regarding inputs, intermediaries and
outputs in the Textile Value Chain is a critical input for policy making, it has been proposed to
consider data from GST portal considering the significant formalization of value chain participants
in Tax matters.
b. Further, Ministry of Textiles had stated that based on meetings held with Chief Commissioner
of GST, Mumbai and GSTN, New Delhi, the latter has informed that the requisite data could be
provided periodically either monthly or quarterly based on directions received from Department of
Revenue. The format in which data is required by Ministry of Textiles is as below:
1. Centre/State Government Central Government
2. Ministry/ Department Ministry of Textiles
3. Name of Agency Office of the Textile Commissioner
4. Data items on which
aggregation needs to be done
Form GSTR-1
Field - 12. HSN-wise supply of
outward supplies
Aggregation of transaction data
both quantity and value terms at
4-digit HSN code level from 50
to 63 on monthly, quarterly and
annual basis where the
transaction is taken place from a
manufacturer.
The data is required to estimate
production of various textile
Agenda for 51st GSTCM
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items at 4- digit HSN code on
monthly or quarterly basis
5. Data items of which aggregates
are required
Form GSTR-1
Field - 12. HSN-wise supply of
outward supplies
Aggregation of transaction data
both quantity and value terms
at4-digit HSN code level from
50 to 63 on monthly, quarterly
and annual basis where the
transaction is taken place from a
manufacturer.
The data is required to estimate
production of various textile
items at 4- digit HSN code on
monthly or quarterly basis
6. Period for which data is to be
aggregated
Data are expected to be aggregated primarily on monthly
basis; quarterly aggregation of data are also required
7. Whether one time or recurring It is recurring in nature
8. Periodicity if recurring On monthly basis (primarily)
Quarterly aggregate data are also required
9. Purpose for which data is being
sought
Estimating the extent of manufacturing of different textile
items (4- digit HSN code basis from HSN 50 to 63) in
quantity and value term on monthly basis
10. Details of Contact Person Name Maharnab Manna & Mahesh
kumar
Designation Deputy Director and
Assistant Director
Phone +91 9007973847, +91
9605607252
E-mail Maharnab.30@gov.in
Maheshkumar.r@gov.in
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c. It was further stated that a constraint has, however, been noted for providing the requisite GST
data to Ministry of Textiles. Since the data of aggregates of Table 12 of GSTR 1 pertains to gross
outward supplies, there will be double counting in the total output as the same product being sold
multiple times in the chain will be counted that many times.
d. Further, it was stated in the agenda note that GST Council in its 48th meeting has already
approved the GST data sharing with other Ministries/ Departments. It has also been clarified that
the Ministry of Textiles and Office of Textile Commissioner would only be the repository of data
made available by the Council and that it will not be shared outside the
Ministry/Department. Accordingly, approval of GIC was sought for sharing of GST data with
Ministry of Textiles.
e. Decision: The Members of GIC approved the above proposal regarding GST data sharing with
Ministry of Textiles.
2. Decision of GIC by Circulation on 28th June, 2023 on GST Data sharing with Ministry
of Railways
a. In the agenda note, it was mentioned that the request has been received from Ministry of
Railways in the approved format wherein it has been mentioned that despite a railway network of
65000km, the modal share of Railways in freight is only 27%. Through e-way bill data, Railways
will be able to plan aggregation and offer services to enable improving its modal share to 45% by
encouraging shift of road to Railways. This will lead to saving in fuel and reduction in carbon
emission which is a National priority.
b. It has been further stated that the data will serve as a key point for Railways to address the
issues of network congestion and demand optimization and would be in line with the Hon’ble Prime
Minister’s Gati Shakti Mission which seeks to bring about the comprehensiveness, optimization
and synchronization among ministries for better coordination infrastructure planning and execution.
It has also been stated that it will be ensured that data is not shared with anyone without the consent
of Ministry of Finance. The format for sharing of data is as below:
1. Centre/State Government Centre
2. Ministry/ Department Ministry of Railways
3. Name of Agency Indian Railways
4. Data items on which
aggregation needs to be
done
Form
Field
Remarks
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e- way bill
data
i. Place of Dispatch
(State/Pin code)
ii. Place of delivery
(State/Pin code)
iii. Date
iv. HSN code
v. Value of Goods
vi. Mode of Transportation
vii. Commodity (if available)
viii. Approximate Distance
Aggregation
not required.
Raw Data may
be provided
5. Data items of which
aggregates are required
Not
applicable
Not applicable
6. Period for which data is
to be aggregated
2018-2019, 2019-2020, 2020-2021, 2021-2022, 2022-2023
7. Whether one time
or recurring
Recurring
8. Periodicity if recurring Yearly
9. Purpose for which data
is being sought
Despite a railway network of 65000 km, the modal share of
railways in freight is only 27%. Through e-way bill data
railways will be able to plan aggregation and offer services to
enable improving its modal share to 45% by encouraging shift
of road to railways. This will lead to saving in fuel and
reduction in carbon emission, which is a national priority.
10. Details of Contact Person
Name: Ajay Bartwal
Designation: JDF/CCA
Phone: 8882207193
E-mail: ajay.bartwal@gov.in
c. It was further mentioned in the agenda note that the GST Council in its 48th Meeting held on
17th December, 2022 had already approved the policy for GST data sharing with other
Ministries/Departments.
d. Decision: The Members of GIC approved the above proposal regarding GST data sharing with
Ministry of Railways.
3. Decision of GIC by Circulation on 06th July, 2023 on Sharing of GSTN data with
National Statistics Commission, Ministry of Statistics and Programme Implementation
a. In the agenda note received from Department of Revenue, it was mentioned that the request
was received for sharing of GSTN data with National Statistics Commission, M/o Statistics and
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Programme Implementation wherein was mentioned that the following data from e-Way bill is
required:
1 Centre/State Government Centre
2 Ministry/ Department M/o Statistics and Programme Implementation
3 Name of Agency National Statistics Commission
4
Data items on which aggregation needs to
be done
the HSN - wise bilateral trade flow matrix, that
is, for each 4 digit HSN code, the total value of
sales from District A to District B and vice
versa (with name of districts)
5
Data items of which aggregates are
required
the HSN - wise bilateral trade flow matrix, that
is, for each 4 digit HSN code, the total value of
sales from District A to District B and vice
versa (with name of districts)
6 Period for which data is to be aggregated 2018 to December 2022
7 Whether one time or recurring One time
8 Periodicity if recurring -
9 Purpose for which data is being sought
To validate the findings of 7th Economic
Census preliminary results
10 Details of Contact Person
Shri Pulak Ghosh, Tel.No 011-29967127
E-mail- member2-nsc@mospi.gov.in
b. It was further mentioned in the agenda note that it may be noted that the GST Council in its
48th Meeting has already approved the GST data sharing with other Ministries/Departments.
c. Decision: The Members of GIC approved the above proposal regarding GST data sharing with
National Statistics Commission, Ministry of Statistics and Programme Implementation
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Agenda Item 2: Proposal for making amendments to the CGST Act, 2017, IGST Act, 2017, CGST
Rules, 2017 and issuance/amendment of notifications pertaining to casino, online gaming and
horse racing.
The GST Council in the 50th meeting held on 11.07.2023, deliberated on the Agenda Item No.
5 i.e. Second Report of the Group of Ministers (GoM) on Casinos, Race Courses and Online Gaming.
The Council recommended that the actionable claims supplied in Casinos, Race course and Online
gaming to be taxed at the rate of 28% on full face value irrespective of whether the activities are a game
of skill or chance and accordingly, the law may be amended to provide clarity on the matter.
2. Accordingly, a proposal for draft amendments in the CGST/IGST Acts was prepared and placed
before the Law Committee. Law Committee in its meeting dated 21.07.2023 and 27.07.2023 deliberated
on the said proposal and recommended the following amendments in CGST Act 2017, IGST Act 2017
and CGST Rules 2017 as well as issuance of notifications/ amendment in notification as below:
A. Amendments in CGST Act 2017 & IGST Act 2017
Sl
No.
Section/Entry Existing Provisions Proposed Amendments
1. Entry 6, Schedule
III, CGST Act, 2017
Actionable claims, other than
lottery, betting and gambling.
Actionable claims, other than lottery, betting
and gambling specified actionable claims.
2. Section 2(102A),
CGST Act, 2017
New provision for inserting
definition of “specified
actionable claim”
Section 2(102A)
“specified actionable claim” means
actionable claim involved in or by way of
(i) betting; or
(ii) casinos; or
(iii) gambling; or
(iv) horse racing; or
(v) lottery; or
(vi) online money gaming.
3. Section 2(80A),
CGST Act, 2017
New provision for inserting
definition of “online gaming”
Section 2(80A)
"online gaming" means offering of a game
on the internet or an electronic network and
includes online money gaming.
4. Section 2(80B),
CGST Act, 2017
New provision for inserting
definition of “online money
gaming”
Section 2(80B)
"online money gaming " means online
gaming in which players pay or deposit
Agenda for 51st GSTCM
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Sl
No.
Section/Entry Existing Provisions Proposed Amendments
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 law for the time being
in force.
5. Section 2(117A),
CGST Act, 2017
New provision for inserting
definition of “virtual digital
asset”
Section 2(117A)
"virtual digital asset" shall have the same
meaning as assigned to it in section 2(47A)
of Income Tax Act, 1961 (43 of 1961).
6. Section 2(105),
CGST Act, 2017
(105) “supplier” in relation to
any goods or services or both,
shall mean the person
supplying the said goods or
services or both and shall
include an agent acting as such
on behalf of such supplier in
relation to the goods or
services or both supplied;
(105) “supplier” in relation to any goods or
services or both, shall mean the person
supplying the said goods or services or both
and shall include an agent acting as such on
behalf of such supplier in relation to the
goods or services or both supplied;
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.
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Section/Entry Existing Provisions Proposed Amendments
7. Proviso to section
5(1), IGST Act,
2017
Section 5. Levy and
collection.-
(1) Subject to the provisions of
sub-section (2), there shall be
levied a tax called the
integrated goods and services
tax on all inter-State supplies
of goods or services or both,
except on the supply of
alcoholic liquor for human
consumption, on the value
determined under section
15 of the Central Goods and
Services Tax Act and at such
rates, not exceeding forty per
cent., as may be notified by the
Government on the
recommendations of the
Council and collected in such
manner as may be prescribed
and shall be paid by the
taxable person:
Provided that the integrated
tax on goods imported into
India shall be levied and
collected in accordance with
the provisions of section 3 of
the Customs Tariff Act, 1975
on the value as determined
under the said Act at the point
when duties of customs are
levied on the said goods
under section 12 of the
Customs Act, 1962.
Section 5. Levy and collection. -
(1) Subject to the provisions of sub-section
(2), there shall be levied a tax called the
integrated goods and services tax on all
inter-State supplies of goods or services or
both, except on the supply of alcoholic
liquor for human consumption, on the value
determined under section 15 of the Central
Goods and Services Tax Act and at such
rates, not exceeding forty per cent., as may
be notified by the Government on the
recommendations of the Council and
collected in such manner as may be
prescribed and shall be paid by the taxable
person:
Provided that the integrated tax on goods,
other than goods as may be notified by the
Government on the recommendations of the
Council, imported into India shall be levied
and collected in accordance with the
provisions of section 3 of the Customs Tariff
Act, 1975 on the value as determined under
the said Act at the point when duties of
customs are levied on the said goods
under section 12 of the Customs Act, 1962.
8. Section 14A, IGST
Act, 2017
Insert new section to provide
for special provision for
supply of online money
gaming by a person located
outside the taxable territory.
14A. Special provision for online money
gaming supplied by a person located
outside the taxable territory.
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(1) A supplier of online money gaming as
defined in clause (80B) of section 2 of the
CGST Act, 2017 not located in the taxable
territory, shall in respect of the supply of
online money gaming by him to a person in
the taxable territory, be liable to pay
integrated tax on such supply.
(2) For the purposes of complying with
provisions of sub section (1), the supplier of
online money gaming shall take a single
registration under the Simplified
Registration Scheme referred to in section
14 of this Act:
Provided that any person located in the
taxable territory representing such supplier
for any purpose in the taxable territory shall
get registered and pay integrated tax on
behalf of the supplier:
Provided further that if such supplier does
not have a physical presence or does not
have a representative for any purpose in the
taxable territory, he shall appoint a person in
the taxable territory for the purpose of
paying integrated tax and such person shall
be liable for payment of such tax.
(3) In case of failure to comply with
provisions of sub section (1) and/or sub
section (2) above by the supplier of the
online money gaming or a person appointed
by such supplier or both, notwithstanding
anything contained in section 69A of the
Information Technology Act, 2000 (21 of
2000), any information generated,
transmitted, received or hosted in any
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computer resource used for supply of online
money gaming by such supplier shall be
liable to be blocked for access by the public
in such manner as specified in the said Act.
9. Section 2(17) of
IGST Act, 2017
(17) Online information
database access or retrieval
services”….
(vii) Online
gaming;
(17) Online information database access or
retrieval services”….
(vii) Online gaming, excluding
online money gaming;
10. Clause (xia) of
section 24 of CGST
Act, 2017
New provision for compulsory
registration under section 24
of CGST Act for person
supplying online money
gaming from a place outside
India to a person in India.
24. Compulsory registration in certain
cases.— Notwithstanding anything
contained in sub-section (1) of section 22,
the following categories of persons shall be
required to be registered under this Act,––
(xia) every person supplying online money
gaming from a place outside India to a
person in India;
Peri Materia amendments will also be required to be made in SGST Act of various States.
Besides, specified actionable claims, as defined under the proposed section 2(102A) of CGST Act, will
be required to be notified under the proposed amended proviso to section 5(1) of IGST Act.
B. Issuance of notification under section 15(5) of CGST Act 2017
Section 15(5) of CGST Act, 2017 provides that notwithstanding anything contained in section 15(1)
and 15(4) of CGST Act, 2017, the value of such supplies, as may be notified by the Government on the
recommendations of the Council, shall be determined in such manner as may be prescribed.
Law Committee recommended to notify supply of online money gaming, supply of online gaming other
than online money gaming and supply of actionable claims in casinos under section 15(5) of CGST Act
2017 for prescribing the manner of determination of the value of these supplies through CGST Rules,
2017. The draft notification recommended by the Law Committee is as under:
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Draft Notification
G.S.R. (E):— In exercise of powers conferred under sub-section (5) of section 15 of the Central
Goods and Services Tax Act, 2017, the Government, on the recommendations of the Council,
notifies the following supplies under the said sub-section:
(i) Supply of online money gaming;
(ii) Supply of online gaming, other than online money gaming; and
(iii) Supply of actionable claims in casinos
C. Amendment in CGST Rules, 2017
Law Committee recommended insertion of rule 31B and rule 31C in CGST Rules 2017 for prescribing
the manner of determination of the value of supply in case of online gaming and the value of supply of
actionable claims in case of casino respectively, as under:
Value of supply in case of online gaming
Rule 31B.Notwithstanding anything contained in this chapter, the value of supply of online
gaming (including supply of actionable claims involved in online money gaming) shall be the
total amount paid to or deposited with the supplier by way of money or money’s worth,
including virtual digital assets, by or on behalf of the player.
Value of supply of actionable claims in case of casino
Rule 31C. Notwithstanding anything contained in this chapter, the value of supply of actionable
claims in casino shall be the total amount paid by or on behalf of the player for purchase of the
tokens, chips, coins or tickets, by whatever name called, for use in casino.
D. Amendment in Notification No. 66/2017-Central Tax dated 15.11.2017 to exclude specified
actionable claims
Notification No. 66/2017-Central Tax dated 15.11.2017 was issued to exempt all registered persons
from the requirement of payment of tax at the time of receipt of advances in case of supply of goods
and to provide for payment of tax in such cases at the time of supply as specified in Section 12(2)(a) of
CGST Act. Law Committee recommended amendment in Notification No. 66/2017-Central Tax dated
15.11.2017 to exclude registered persons making supply of specified actionable claims as defined in
proposed clause (102A) of section 2 of the CGST Act from the said exemption, so that in case of
specified actionable claims, the tax may be required to be paid at the time of receipt of payment for
such supplies by the suppliers. The amended notification recommended by the Law Committee is as
under:
G.S.R. (E):— In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act)
and in supercession of notification No. 40/2017-Central Tax, dated the 13th October, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
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G.S.R.1254(E), dated the 13th October, 2017, except as respects things done or omitted to be
done before such supercession, the Central Government, on the recommendations of the
Council, hereby notifies the registered person who did not opt for the composition levy under
section 10 of the said Act, other than the registered person making supply of specified
actionable claims as defined in clause (102A) of section 2 of the said Act, as the class of persons
who shall pay the central tax on the outward supply of goods at the time of supply as specified
in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting
the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns
as mentioned in Chapter IX of the said Act and the rules made thereunder and the period
prescribed for the payment of tax by such class of registered persons shall be such as specified
in the said Act.
3. Accordingly, the agenda is placed before the Council for deliberation and approval.
Agenda for 51st GSTCM
GST Council Meeting Category
Category the value
On
