The West Bengal Goods And Services Tax (Second Amendment) Act, 2023

Registered No. WB/SC-247 	 No. WB(Part-III)/2024/SAR-01 
Walken Gtgette 
Extraordinary 
Published by Authority 
PAUSA 21] 	 THURSDAY, JANUARY 11, 2024 	 [SAKA 1945 
PART III—Acts of the West Bengal Legislature. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
NOTIFICATION 
No. 52-L.-11th January, 2024.—The following Act of the West Bengal Legislature, having been assented to by 
the Governor, is hereby published for general information:— 
West Bengal Act XIV of 2023 
THE WEST BENGAL GOODS AND SERVICES TAX 
(SECOND AMENDMENT) ACT, 2023. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Kolkata Gazette, 
Extraordinary, of the 11th January, 2024.] 
Short title and 
commencement. 
An Act further to amend the West Bengal Goods and Services Tax Act, 2017. 
WHEREAS it is expedient to amend the West Bengal Goods and Services Tax Act, 
2017, for the purposes and in the manner hereinafter appearing; 
It is hereby enacted in the Seventy-fourth Year of the Republic of India, by the 
Legislature of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Goods and Services Tax (Second 
Amendment) Act, 2023. 
West Ben. Act 
XXVIII of 2017. 
[PART III 2 	 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 11, 2024 
The West Bengal Goods and Services Tax 
(Second Amendment) Act, 2023. 
(Section 2.) 
(2) Save as otherwise provided, this section shall come into force with immediate 
effect, and the other provisions of this Act shall come into force on such date, with 
prospective or retrospective effect as required, as the State Government may, by 
notification in the Official Gazette, appoint and different dates may be appointed for 
different provisions of this Act and any reference in any such provision to the 
commencement of this Act shall be construed as a reference to the coming into force of 
that provision. 
Amendment of 
West Ben. Act 
XXVIII of 2017. 
2. In the West Bengal Goods and Services Tax Act, 2017, — 
(1) in section 2,— 
(a) after clause (80), the following clauses shall be inserted, namely:— 
'(80A) "online gaming" means offering of a game on the intemet 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;'; 
PART III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 11, 2024 	 3 
Amendment of 
Schedule III. 
Transitory 
provision. 
The West Bengal Goods and Services Tax 
(Second Amendment) Act, 2023. 
(Sections 3, 4.) 
(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;'; 
(2) in section 24,— 
(a) in clause (xi), the word "and" occurring 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". 
3. In Schedule III to the West Bengal Goods and Services Tax Act, 2017, in 
paragraph 6, for the words "lottery, betting and gambling" the words "specified 
actionable claims" shall be substituted. 
4. 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. 
43 of 1961. 
West Ben. Act 
XXVIII of 2017. 
By order of the Governor, 
PRADIP KUMAR PANJA, 
Pr. Secy. to the Govt. of West Bengal, 
Law Department. 
Published by Law Department, Government of West Bengal and 
Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056. 

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