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of <h1>IGST Rate Amended: New Entry for Betting and Online Gaming, Removal of Two Entries, Effective October 1, 2023.</h1> The Central Government has issued Notification No. 14/2023, amending the Integrated Goods and Services Tax (IGST) Rate as per section 5(1) of the IGST Act, 2017. Effective October 1, 2023, the amendment introduces a new entry, S. No. 227A, in Schedule IV of the original notification, specifying actionable claims related to betting, casinos, gambling, horse racing, lottery, and online money gaming. Additionally, entries S. No. 228 and 229 have been removed. The notification clarifies that terms not defined within it but defined in related GST Acts will carry the same meanings as in those Acts.
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