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of <h1>New Tax Rates for Betting and Gambling: Union Territory GST Act Amended with Notification No. 11/2023.</h1> The Ministry of Finance has issued Notification No. 11/2023 to amend the Union Territory Tax (Rate) Notification No. 01/2017, effective from October 1, 2023. This amendment introduces new tax rates of 2.5%, 6%, 9%, 14%, 1.5%, and 0.125% for specified actionable claims under the Union Territory Goods and Services Tax Act, 2017. The specified actionable claims include activities such as betting, casinos, gambling, horse racing, lottery, and online money gaming. Additionally, it omits certain previous entries and clarifies that terms used but not defined in this notification will have meanings as assigned in related GST Acts.
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