Specified actionable claim added to Schedule covering betting, casinos, gambling, horse racing, lottery and online money gaming.
The notification inserts a new Schedule entry designating a specified actionable claim for actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, cross referencing the definition in section 2(102A) of the Haryana GST Act. It omits prior serial numbers 228 and 229 and adds an Explanation that undefined terms in the notification shall have the meanings assigned in the Haryana GST Act and the Integrated GST Act. The amendment is to take effect from the specified operative date.

Composition levy exclusion: supplies of specified actionable claims disallowed from composition scheme for registered persons.
The amendment excludes supplies of specified actionable claims by a registered person from the composition levy under section 10 of the Haryana GST Act, 2017, by inserting a proviso in the earlier departmental notification; the change narrows composition scheme eligibility to disallow composition treatment for such supplies and is given effect from the notified effective date.

Section 15(5) notification: online money gaming, other online gaming and casino actionable claims notified as supplies, effective October.
The State government, under section 15(5) of the Haryana Goods and Services Tax Act, 2017, hereby notifies three categories of supplies as falling under the provision: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, with the notification taking effect from the first day of October, 2023.

Commencement of amendments: key amendment provisions to the Haryana GST Act take effect on the appointed commencement date.
The notification appoints 1 October 2023 as the date on which sections 2 and 7, clause (a) of section 26 and section 27 of the Haryana Goods and Services Tax (Amendment) Act, 2023 shall come into force, exercising the statute's power to specify commencement dates and thereby bringing those amendment provisions into effect under the state GST framework.

Online money gaming taxation expands supplier liability and registration coverage under the Uttar Pradesh GST amendment.
The Ordinance introduces definitions of online gaming, online money gaming, specified actionable claim, and virtual digital asset, and treats persons organising or arranging supply of specified actionable claims, including platform operators, as suppliers liable under the Act. It also extends registration coverage to persons supplying online money gaming from outside India to persons in India, and substitutes "specified actionable claims" for "lottery, betting and gambling" in Schedule III, while preserving the operation of other laws regulating or prohibiting such activities.

Composition levy exclusion: registered persons supplying specified actionable claims are excluded from the composition scheme.
With effect from 1st October, 2023, after the words and figures "composition levy under section 10 of the said Act", the words and figures ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," shall be inserted.

Supply of online money gaming and related gaming supplies notified, defining their GST classification and valuation treatment.
Notification under sub section (5) of section 15 of the Goa Goods and Services Tax Act, 2017 notifies three categories as supplies: supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos, thereby fixing their classification for valuation and GST treatment under the Act.

Commencement of GST amendment ordinance appoints a specific date for the ordinance to come into force.
The Government, exercising the powers conferred by sub-section (2) of section 1 of the Goa Goods and Services Tax (Amendment) Ordinance, 2023 (Ordinance No. 3 of 2023), appoints the 1st day of October, 2023 as the date on which the provisions of the said Ordinance shall come into force, by notification issued in the name of the Governor and signed by the Under Secretary, Finance (R&C).

Specified actionable claim: inclusion in Schedule IV alters GST treatment by inserting a new entry and omitting prior entries.
The notification amends Schedule IV by inserting entry 227A to treat "specified actionable claim"-defined to include betting, casinos, gambling, horse racing, lottery and online money gaming-and omits S. Nos. 228 and 229. An interpretive clause is added providing that undefined terms shall have the meanings assigned in the Goa GST Act, 2017 and the Integrated GST Act, 2017. The amendment is effective from the first day of October, 2023.

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.

Effective date amendment: notification inserts a specified commencement date for a special GST procedure, with retrospective effect.
Amendment under section 164 inserts the words "with effect from 1st day of January 2024" after "hereby notifies the following special procedure to be followed" and before "by a registered person", and declares that insertion to be deemed effective from 31st July, 2023.

Notified supplies under Section 15(5): online money gaming, other online gaming and casino actionable claims now in force.
Notification designates the supply of online money gaming, supply of online gaming other than online money gaming, and supply of actionable claims in casinos as notified supplies under section 15(5) of the Odisha Goods and Services Tax Act, altering valuation treatment for those supplies; the notification takes effect on 1 October 2023.

Account Aggregator designation enables consent based sharing of GST portal information under the statutory data sharing framework.
Notification designates Account Aggregator as a permitted system with which the common GST portal may share taxpayer information on the basis of consent under the Odisha Goods and Services Tax Act, 2017, and explains that an Account Aggregator means a non financial banking company operating as an Account Aggregator in accordance with applicable regulatory directions.

Commencement of Odisha GST Amendment provisions: sections 2-26 brought into force, activating the Act's operative changes.
The State Government, invoking clause (b) of sub section (2) of section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2023, appoints a commencement date for the operative effect of sections 2 through 26 of that Act, thereby bringing those provisions into force from the appointed date.

Supply classification under MGST: online money gaming, other online gaming, and casino actionable claims now notified.
The State Government, under section 15(5) of the Manipur Goods and Services Tax Act, 2017, notifies three supplies: supply of online money gaming; supply of online gaming other than online money gaming; and supply of actionable claims in casinos, thereby subjecting these categories to the valuation mechanism under the provision and making the notification effective from the prescribed commencement date.

Commencement of Manipur GST amendment: most provisions commence on October 1, while select sections are deemed effective earlier.
The State Government, invoking its power to appoint commencement dates under the Ordinance, appoints 1 October 2023 as the date on which sections 2-28 (except sections 16-21) shall come into force and declares that sections 16-21 shall be deemed to have come into force from 1 August 2023.

Information Sharing via Account Aggregator allows consent-based transfer of GST portal data to account aggregators under notified framework.
Notification designates Account Aggregator as a system with which information may be shared by the common portal under the consent-based mechanism of section 158A of the Manipur Goods and Services Tax Act, 2017, effective from the first day of October, 2023; Account Aggregator is defined as a non-banking financial company undertaking account aggregator business in accordance with the NBFC - Account Aggregator Directions, 2016.

Specified actionable claim classification expanded to include betting, casinos, gambling, horse racing, lottery and online money gaming.
Inserts Schedule IV entry 227A for specified actionable claim defined by reference to section 2(102A) of the CGST Act to include betting, casinos, gambling, horse racing, lottery and online money gaming; omits prior Schedule entries 228 and 229; and provides that undefined terms draw meanings from the Central, Integrated and Union Territory GST Acts.

Specified actionable claim expanded to include betting, casinos, gambling, horse racing, lottery and online money gaming.
Amendment inserts S. No. 227A into Schedule IV to define specified actionable claim to include actionable claims arising from betting, casinos, gambling, horse racing, lottery and online money gaming, omits S. Nos. 228 and 229, and adds an Explanation that undefined terms in the notification shall have the meanings given in the Bihar GST Act, the Integrated GST Act and the Union Territory GST Act; the notification commences on the first day of October, 2023.

Composition levy exclusion for suppliers of specified actionable claims removes eligibility for the composition scheme for such registered persons.
With effect from 1 October 2023, the notification is amended by inserting that a registered person making supply of specified actionable claims, as defined in clause (102A) of section 2 of the Act, is excluded from the composition levy, thereby removing eligibility for the composition scheme for such suppliers.