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        GST

        UTGST Rate Schedule u/s 7(1) notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods - Specified actionable claim [entries inserted] - Seeks to amend Notification No 01/2017- Union territory Tax (Rate) dated 28.06.2017. - 11/2023 - Union Territory GST (UTGST) Rate

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        Specified actionable claim classification expanded to include betting, gambling and online money gaming under UTGST rate notification. The UTGST Rate Schedule is amended by inserting Schedule IV entry 227A classifying specified actionable claim to include betting, casinos, gambling, horse racing, lottery and online money gaming as taxable supplies; entries 228 and 229 are omitted. The Explanation is expanded to state that terms undefined in the notification have the meanings assigned in the Central, Integrated and Union Territory GST Acts, aligning interpretative references.
                      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 classification expanded to include betting, gambling and online money gaming under UTGST rate notification.

                            The UTGST Rate Schedule is amended by inserting Schedule IV entry 227A classifying specified actionable claim to include betting, casinos, gambling, horse racing, lottery and online money gaming as taxable supplies; entries 228 and 229 are omitted. The Explanation is expanded to state that terms undefined in the notification have the meanings assigned in the Central, Integrated and Union Territory GST Acts, aligning interpretative references.


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