Specified actionable claim: inclusion under Odisha GST Schedule defining covered gaming activities and effective from October first. The notification inserts Schedule IV entry 227A defining 'specified actionable claim' (per section 2(102A) OGST Act) to include actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming; omits former Serial Numbers 228 and 229; and provides that undefined terms shall have meanings ascribed in the OGST, CGST and IGST Acts. The amendment is effective from the first day of October, 2023.
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Provisions expressly mentioned in the judgment/order text.
Specified actionable claim: inclusion under Odisha GST Schedule defining covered gaming activities and effective from October first.
The notification inserts Schedule IV entry 227A defining "specified actionable claim" (per section 2(102A) OGST Act) to include actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming; omits former Serial Numbers 228 and 229; and provides that undefined terms shall have meanings ascribed in the OGST, CGST and IGST Acts. The amendment is effective from the first day of October, 2023.
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