Specified actionable claim classification clarified to include betting, casinos, gambling, horse racing, lottery and online money gaming under state GST. Amendment inserts S.No. 227A in Schedule IV to classify a specified actionable claim as an actionable claim arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits S.No. 228 and 229, and adds an Explanation clarifying that undefined terms shall have the meanings assigned in the Mizoram GST Act, the Integrated GST Act and the Union Territory GST Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specified actionable claim classification clarified to include betting, casinos, gambling, horse racing, lottery and online money gaming under state GST.
Amendment inserts S.No. 227A in Schedule IV to classify a specified actionable claim as an actionable claim arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits S.No. 228 and 229, and adds an Explanation clarifying that undefined terms shall have the meanings assigned in the Mizoram GST Act, the Integrated GST Act and the Union Territory GST Act.
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