Specified actionable claim classification under GST expanded to include betting, gambling and online money gaming. The notification inserts a new Schedule IV entry defining specified actionable claim to include betting, casinos, gambling, horse racing, lottery and online money gaming, omits two prior schedule entries, and amends the Explanation to adopt definitions from the Meghalaya GST Act and the Central GST statutes; the amendment takes effect on the 1st day of October, 2023.
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Provisions expressly mentioned in the judgment/order text.
Specified actionable claim classification under GST expanded to include betting, gambling and online money gaming.
The notification inserts a new Schedule IV entry defining specified actionable claim to include betting, casinos, gambling, horse racing, lottery and online money gaming, omits two prior schedule entries, and amends the Explanation to adopt definitions from the Meghalaya GST Act and the Central GST statutes; the amendment takes effect on the 1st day of October, 2023.
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