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of <h1>Uttar Pradesh GST Act Amended: New Entry for Betting and Gambling; Effective October 1, 2023.</h1> The Governor of Uttar Pradesh, under the Uttar Pradesh Goods and Services Tax Act, 2017, has issued amendments to a previous notification dated June 30, 2017. These amendments include the insertion of a new entry, '227A,' in Schedule IV, which specifies actionable claims related to betting, casinos, gambling, horse racing, lottery, and online money gaming. Additionally, entries numbered 228 and 229 have been omitted. A new clause has been added to clarify that terms not defined in this notification but defined in related GST Acts will have the same meanings. This notification is effective from October 1, 2023.
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