Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 5, verbatim (show)
Section1
Section 5. Transitory provision.
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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Other law preservation 5
Questions to answer on the file5 questions
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
References
- Central Board of Indirect Taxes and Customs. "Section 5. Transitory provision". Central Goods and Services Tax (Amendment) Act, 2023, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Central Goods and Services Tax (Amendment) Act, 2023, Section 5 on the CBIC tax information portal