In exercise of the powers conferred under sub-section (5) of section 15 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, 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 be deemed to have come into force with effect from the 1st day of October, 2023.

(By order of the Lieutenant-Governor)

L. Mohamed Mansoor,

Additional Secretary to Government

(Commercial Taxes).