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of <h1>Actionable Claims Exempt from GST Under Schedule III, CGST Act 2017, Except Lottery, Betting, Gambling.</h1> Schedule III of the CGST Act, 2017, outlines activities or transactions that are excluded from being considered as a supply of goods or services, thus exempt from GST. Specifically, Paragraph 6 states that actionable claims, excluding those related to lottery, betting, and gambling, are not classified as supply. The term 'actionable claim' is defined as per Section 3 of the Transfer of Property Act, 1882. These exclusions are detailed under Section 7(2) of the CGST Act, emphasizing activities not subject to GST levy and collection.
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