Specified actionable claim inclusion of gambling activities expands taxable classification under state GST notification framework. Insertion of S. No. 227A in Schedule IV establishes a specified actionable claim category limited to actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, with S. Nos. 228 and 229 omitted and an Explanation added to align undefined terms with meanings in the State, Integrated and Union Territory GST Acts; the amendment commences on the first day of October, 2023.
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Provisions expressly mentioned in the judgment/order text.
Specified actionable claim inclusion of gambling activities expands taxable classification under state GST notification framework.
Insertion of S. No. 227A in Schedule IV establishes a specified actionable claim category limited to actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, with S. Nos. 228 and 229 omitted and an Explanation added to align undefined terms with meanings in the State, Integrated and Union Territory GST Acts; the amendment commences on the first day of October, 2023.
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