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of <h1>Gujarat Amends GST Notification: New Entry for Betting & Gambling, Removes Entries 228 & 229 Effective Oct 1, 2023.</h1> The Government of Gujarat has amended Notification No. 1/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. This amendment, effective from October 1, 2023, introduces a new entry, 227A, in Schedule IV, specifying actionable claims related to betting, casinos, gambling, horse racing, lottery, and online money gaming. Additionally, entries 228 and 229 have been removed. A new clause is added to the Explanation, clarifying that terms not defined in the notification but defined in related GST Acts will carry the same meanings as in those Acts.
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