Specified actionable claims under Uttar Pradesh GST are newly covered in Schedule IV with related entries omitted. The Uttar Pradesh Goods and Services Tax rate notification is amended to insert a new Schedule IV entry for specified actionable claims, confined to claims involved in or by way of betting, casinos, gambling, horse racing, lottery, or online money gaming. Serial nos. 228 and 229 are omitted, and the explanatory clause is expanded to adopt the meanings given under the Uttar Pradesh, Integrated Goods and Services Tax, and Union Territory Goods and Services Tax Acts. The amendment is deemed effective from 1 October 2023.
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Provisions expressly mentioned in the judgment/order text.
Specified actionable claims under Uttar Pradesh GST are newly covered in Schedule IV with related entries omitted.
The Uttar Pradesh Goods and Services Tax rate notification is amended to insert a new Schedule IV entry for specified actionable claims, confined to claims involved in or by way of betting, casinos, gambling, horse racing, lottery, or online money gaming. Serial nos. 228 and 229 are omitted, and the explanatory clause is expanded to adopt the meanings given under the Uttar Pradesh, Integrated Goods and Services Tax, and Union Territory Goods and Services Tax Acts. The amendment is deemed effective from 1 October 2023.
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