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        GST

        CGST Rate Schedule u/s 9(1) - Specified actionable claim - Seeks to amend Notification No. 1/2017-Central Tax (Rate), dated the 28th June, 2017 - 11/2023 - Central GST (CGST) Rate

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        Specified actionable claim reclassified under CGST rate schedule covering betting, casinos, gambling and online money gaming. The notification inserts S. No. 227A in Schedule IV to classify Specified actionable claim as actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. Nos. 228 and 229, and provides that undefined words in the notification carry meanings from the Central, Integrated and Union Territory GST Acts; the amendment is made under section 9(1) and section 15(5) of the CGST Act and is effective from 1 October 2023.
                      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 claim reclassified under CGST rate schedule covering betting, casinos, gambling and online money gaming.

                            The notification inserts S. No. 227A in Schedule IV to classify Specified actionable claim as actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. Nos. 228 and 229, and provides that undefined words in the notification carry meanings from the Central, Integrated and Union Territory GST Acts; the amendment is made under section 9(1) and section 15(5) of the CGST Act and is effective from 1 October 2023.


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