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Amended upto (Year) ⇨

IGST ACT, 2017
[Amended upto 2025]

CHAPTER V - PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH

TaxGPT

Summarize Section 14A by TaxGPT in

AA |

Section 14A - Special provision for specified actionable claims supplied by a person located outside taxable territory

1[14A. (1) A supplier of online money gaming as defined in clause (80B) of section 2 of the Central Goods and Services Tax 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)