Specified actionable claim classification expands to include betting, gambling and online money gaming, changing GST rate schedule applicability. Amendment inserts S. No. 227A in Schedule IV to classify specified actionable claim as encompassing betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. Nos. 228 and 229, and adds an Explanation clause adopting statutory definitions from the Delhi GST Act and the Integrated GST Act; the changes take effect on 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 classification expands to include betting, gambling and online money gaming, changing GST rate schedule applicability.
Amendment inserts S. No. 227A in Schedule IV to classify specified actionable claim as encompassing betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. Nos. 228 and 229, and adds an Explanation clause adopting statutory definitions from the Delhi GST Act and the Integrated GST Act; the changes take effect on 1st October, 2023.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
