Section 29, The Supplementaryappropiation Act, 2022

Section 8 of the Goods and Services Tax Act 2009 isamended by inserting the following new paragraph immediately after paragraph (g)- "(h) digital market supply or digital services through a digital marketplace, refers to e-platforms, whether emedium, e-commerce, peer-to-peer (P2P), advertisingbased, agency or subscription-based that include Amendemnt of section 6 Amendemnt of section 8 of 2009 (i) downloadable digital contents, subscription-based media; software programs; electronic data management; supply of music, film, and games electronically; online sale of goods; and any online betting activity; (ii) search engines and automated help desk services, online tickets, e-learning platforms, audio, vision or digital media, transport hailing platforms, among others.