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 !'
fillli}III’llCFIt tCI it
{3) This Act 8 lay be ca tied the Nag itland Goods and Services Tax
(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 $bree oFtlrat provision.
A?rt€1},in lent :-
oj section :
in seetian ? of-the Nay,ai and (;ocHs and Services Tax Ac i.
!fII 7(hereinafter referred in as the principal Acl ),-„,„-
After cia! ist { XII). {he fill to\\ ;i}gtidti\as st:ali he inscRed.
maIne!\'
'I. BIll } "all }{ne gaining" tuc3t}$ 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-
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:":
; 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 :’
111
t \'.
Antcudn tent
of section 34
3. In section 34 oFt Irc principal Act,
1.
li.
In claIIse (x;}, tile word ’*aIrd" occur!' Ing al £tlc cnd. shuI: he
Olriitt CdI
Aflcr clause (Ii). tIle following clause shall be inserted,
narllc Iv:–
"{.tf£l) every person supplying online IIli)ney gaming from a
place outside India to a pers t>n in India: alltl" .
In the principal Acl. in Schedule III. in paragr iIph h, it)r the words
"lot{cry. betting and gambling '’ the words " spcciHcd
actionable c[airlrs" shall be sub>sti !utcd.
TIle amendmen is made under this Act shall be withou! prejudice to
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.
.4mendnlcnl q
of S€11t:dtI ie III .
Transitory
provISIon ,
5

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/-
S PI ARIS(; AIN LOX(;Kt'M ER
SPE A KER
Nagaland I .cgisli iLive /\sscinb!\
KaiIi in a
FIle 29-t)1-3t324
I assent to this Bill
Sd/-
LAn (;ANES,AN
(i OV [R N o R
Koh ima
The :3-(>7- 3024

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