Specified actionable claim: notification adds taxable entry covering betting, casinos, gambling, horse racing, lottery and online money gaming. The notification amends Schedule IV by inserting entry 227A to classify Specified actionable claim as an entry applicable to any chapter, defining it to include actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming; it omits entries 228 and 229 and adds an interpretive clause that undefined terms in the notification take their meanings from the Central, Integrated and Gujarat GST Acts.
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.
The notification amends Schedule IV by inserting entry 227A to classify Specified actionable claim as an entry applicable to any chapter, defining it to include actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming; it omits entries 228 and 229 and adds an interpretive clause that undefined terms in the notification take their meanings from the Central, Integrated and Gujarat GST Acts.
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