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Specified actionable claims added to GST Schedule IV, covering betting, casinos, gambling, horse racing, lottery and online money gaming. The Andhra Pradesh Goods and Services Tax Schedule IV is amended to insert a new entry covering specified actionable claims, meaning actionable claims involved in betting, casinos, gambling, horse racing, lottery, or online money gaming. Corresponding entries are omitted, and the explanatory clause is expanded to provide that terms not defined in the notification but defined in the Andhra Pradesh Goods and Services Tax Act, the Integrated Goods and Services Tax Act, or the Union Territory Goods and Services Tax Act will carry the same meanings as in those enactments.
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Provisions expressly mentioned in the judgment/order text.
Specified actionable claims added to GST Schedule IV, covering betting, casinos, gambling, horse racing, lottery and online money gaming.
The Andhra Pradesh Goods and Services Tax Schedule IV is amended to insert a new entry covering specified actionable claims, meaning actionable claims involved in betting, casinos, gambling, horse racing, lottery, or online money gaming. Corresponding entries are omitted, and the explanatory clause is expanded to provide that terms not defined in the notification but defined in the Andhra Pradesh Goods and Services Tax Act, the Integrated Goods and Services Tax Act, or the Union Territory Goods and Services Tax Act will carry the same meanings as in those enactments.
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