[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION
No. 49/2023 – Central Tax

G.S.R. (E).— In exercise of the powers conferred under sub-section (5) of section 15 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, notifies the
following supplies under the said sub-section, namely:—

(i) supply of online money gaming;
(ii) supply of online gaming, other than online money gaming; and
(iii) supply of actionable claims in casinos.
2. This notification shall come into force on the 1st day of October, 2023.

(Raghavendra Pal Singh)
Director