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)
Section 5
Section 5. Insertion of new section 14A- Special provision for specified actionable claims supplied by a person located outside taxable territory.
"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), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in sub-section (2) of section 14 of this Act:
Provided that any person located in the taxable territory representing such supplier for any purpose in the taxable territory shall get registered and pay the integrated tax on behalf of the supplier:
Provided further that if such supplier does not have a physical presence or does not have a representative for any purpose in the taxable territory, he shall appoint a person in the taxable territory for the purpose of paying integrated tax and such person shall be liable for payment of such tax.
(3) In case of failure to comply with provisions of sub-section (1) or sub-section (2) by the supplier of the online money gaming or a person appointed by such supplier or both, notwithstanding anything contained in section 69A of the Information Technology Act, 2000, any information generated, transmitted, received or hosted in any computer resource used for supply of online money gaming by such supplier shall be liable to be blocked for access by the public in such manner as specified in the said Act.".
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.
Insertion of section 14A 5
Questions to answer on the file2 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 14A of the IGST Act, 2017 | this provision requires Section 14A of the IGST Act, 2017 | supplier of online money gaming |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
See also
- Section 14A of the IGST Act, 2017: special provision for specified actionable claims supplied by a person located outside taxable territory
References
- Central Board of Indirect Taxes and Customs. "Section 5. Insertion of new section 14A- Special provision for specified actionable claims supplied by a person located outside taxable territory". Integrated Goods and Services Tax (Amendment) Act, 2023, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Integrated Goods and Services Tax (Amendment) Act, 2023, Section 5 on the CBIC tax information portal