Specified actionable claim added to state GST rate schedule, covering betting, casinos, gambling, lottery and online money gaming. Amendment inserts entry 227A in Schedule IV to add specified actionable claim under Any Chapter, defining it as actionable claims arising by way of betting, casinos, gambling, horse racing, lottery, or online money gaming; omits S. Nos. 228 and 229; and adds an Explanation that undefined terms take meanings from the Jharkhand, Integrated, and Union Territory GST Acts. Effective from 1st 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 added to state GST rate schedule, covering betting, casinos, gambling, lottery and online money gaming.
Amendment inserts entry 227A in Schedule IV to add specified actionable claim under Any Chapter, defining it as actionable claims arising by way of betting, casinos, gambling, horse racing, lottery, or online money gaming; omits S. Nos. 228 and 229; and adds an Explanation that undefined terms take meanings from the Jharkhand, Integrated, and Union Territory GST Acts. Effective from 1st October, 2023.
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