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of <h1>Chhattisgarh Amends GST Notification: New Entry for Betting & Gambling, Omits Previous Entries Effective October 2023.</h1> The Government of Chhattisgarh has issued Notification No. 11/2023, amending Notification No. 1/2017-State Tax (Rate) under the Chhattisgarh Goods and Services Tax Act, 2017. Effective from October 1, 2023, the amendment introduces a new entry, 227A, in Schedule IV, specifying actionable claims related to betting, casinos, gambling, horse racing, lottery, and online money gaming. Additionally, entries 228 and 229 are omitted. The notification clarifies that terms not defined within it but defined in related GST Acts will carry the same meanings. This amendment follows recommendations from the Council.
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