Specified actionable claim exemption extended to betting, gambling and online money gaming under GST notification amendments. Insertion of Schedule entry 227A treats specified actionable claim as covered, defining it by reference to section 2(102A) of the Rajasthan GST Act to include betting, casinos, gambling, horse racing, lottery and online money gaming; prior Schedule entries 228 and 229 are omitted. An interpretive clause adopts Act definitions for undefined terms in the notification. The amendment takes effect on 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 exemption extended to betting, gambling and online money gaming under GST notification amendments.
Insertion of Schedule entry 227A treats specified actionable claim as covered, defining it by reference to section 2(102A) of the Rajasthan GST Act to include betting, casinos, gambling, horse racing, lottery and online money gaming; prior Schedule entries 228 and 229 are omitted. An interpretive clause adopts Act definitions for undefined terms in the notification. The amendment takes effect on the first day of October, 2023.
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