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        Case ID :
        GST - States

        Amendment in Notification G.O. (P) No.62/2017/TAXES dated 30th June, 2017 - S. R. O. No. 353/2024 - Kerala SGST

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        Specified actionable claim added to Schedule IV covering betting, casinos, gambling, horse racing, lottery and online money gaming. The notification inserts Sl. No. 227A in Schedule IV to list specified actionable claim-defined as actionable claims by way of betting, casinos, gambling, horse racing, lottery, or online money gaming-omits Sl. Nos. 228 and 229, adds an Explanation adopting statutory definitions from the Kerala, Central and Integrated GST Acts, and declares the amendment 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 Schedule IV covering betting, casinos, gambling, horse racing, lottery and online money gaming.

                                The notification inserts Sl. No. 227A in Schedule IV to list specified actionable claim-defined as actionable claims by way of betting, casinos, gambling, horse racing, lottery, or online money gaming-omits Sl. Nos. 228 and 229, adds an Explanation adopting statutory definitions from the Kerala, Central and Integrated GST Acts, and declares the amendment effective from 1st October 2023.


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