Specified actionable claim classification expanded to include betting, casinos, gambling, horse racing, lottery and online money gaming. Amendment to Notification No. 1/2017-State Tax (Rate) inserts Schedule IV entry 227A classifying specified actionable claim to include betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. No. 228 and 229, and adds an Explanation that undefined terms carry meanings from the Himachal Pradesh GST Act, the Integrated GST Act and the Union Territory GST Act; the amendment is effective from the first day of October, 2023.
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 expanded to include betting, casinos, gambling, horse racing, lottery and online money gaming.
Amendment to Notification No. 1/2017-State Tax (Rate) inserts Schedule IV entry 227A classifying specified actionable claim to include betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. No. 228 and 229, and adds an Explanation that undefined terms carry meanings from the Himachal Pradesh GST Act, the Integrated GST Act and the Union Territory GST Act; the amendment is effective from the first day of October, 2023.
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