Section 2: Amendment of section 2

Q: What does Section 2 of The Central Goods and Services Tax (Amendment) Act, 2023 (GST) deal with?

Section 2 GST pertains to "Amendment of section 2". It is part of the The Central Goods and Services Tax (Amendment) Act, 2023, a legislation enacted by the Parliament of India. Section 2 of The Central Goods and Services Tax (Amendment) Act, 2023 (GST) governs amendment of section 2. As verified on 19 May 2026.

Q: Is Section 2 GST still in force?

Yes, Section 2 of the The Central Goods and Services Tax (Amendment) Act, 2023 is currently in force across the Republic of India.

Q: What is धारा 2 GST?

धारा 2 GST is the Devanagari Hindi reference for Section 2 of the The Central Goods and Services Tax (Amendment) Act, 2023. Section 2 of The Central Goods and Services Tax (Amendment) Act, 2023 (GST) governs amendment of section 2. As verified on 19 May 2026.

Q: What is Dhara 2 GST?

Dhara 2 GST is the Roman Hindi reference for Section 2 of the The Central Goods and Services Tax (Amendment) Act, 2023. "Dhara" means "Section" in Hindi. Section 2 of The Central Goods and Services Tax (Amendment) Act, 2023 (GST) governs amendment of section 2. As verified on 19 May 2026.

Q: How to cite Section 2 of The Central Goods and Services Tax (Amendment) Act, 2023?

Cite as: "Section 2, The Central Goods and Services Tax (Amendment) Act, 2023 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax (Amendment) Act, 2023, § 2 (India).

Law on Tips Editorial Board

In section 2 of the Central Goods and Services TaxAct, 2017 (hereinafter referred to as the principal Act),—

(a)

after clause (80), the following clauses shall be inserted, namely:—

(80A)

"online gaming " means offering of a game on the internet 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;’;