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        F. Acts / Amendment Acts

        Section 4 - Amendment of Schedule III

        Central Goods and Services Tax (Amendment) Act, 2023

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        Specified actionable claims replace lottery, betting and gambling in Schedule, altering taxable supply classification under CGST law. Paragraph 6 of Schedule III in the principal Act is amended by substituting the words 'lottery, betting and gambling' with the words 'specified actionable claims', thereby changing the statutory description used to determine which receipts are categorized outside the scope of taxable supplies under the Act.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Specified actionable claims replace lottery, betting and gambling in Schedule, altering taxable supply classification under CGST law.

                                Paragraph 6 of Schedule III in the principal Act is amended by substituting the words "lottery, betting and gambling" with the words "specified actionable claims", thereby changing the statutory description used to determine which receipts are categorized outside the scope of taxable supplies under the Act.


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