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        Case ID :
        GST - States

        Seeks to amend Notification No 01/2017- State Tax (Rate) dated 29.06.2017. - eCF No.400555/56 - Assam SGST

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        Specified actionable claims amended under Assam GST with a new Schedule IV entry and retrospective effect Amends the Assam GST rate notification by inserting a new Schedule IV entry for specified actionable claims covering betting, casinos, gambling, horse racing, lottery, and online money gaming, while omitting the existing entries at serial numbers 228 and 229. It also updates the explanatory clause so that undefined terms take the meanings assigned in the Assam GST Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The amendment is deemed to have come into force on 1 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 claims amended under Assam GST with a new Schedule IV entry and retrospective effect

                                Amends the Assam GST rate notification by inserting a new Schedule IV entry for specified actionable claims covering betting, casinos, gambling, horse racing, lottery, and online money gaming, while omitting the existing entries at serial numbers 228 and 229. It also updates the explanatory clause so that undefined terms take the meanings assigned in the Assam GST Act, 2017 and the Integrated Goods and Services Tax Act, 2017. The amendment is deemed to have come into force on 1 October 2023.


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