In exercise of the powers conferred under subsection (5) of section 15 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12, 2017), the Governor of Bihar, 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.

By the order of Governor of Bihar,

Dr. Pratima,

Commissioner State Tax-cum-Secretary.