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        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.

        <h1>GST on specified actionable claims imposed at elevated rate, covering betting, gambling, lotteries, horse racing and online gaming.</h1> GST is chargeable at a specified higher rate on transactions falling within the specified actionable claim definition in section 2(102A) of the CGST Act, 2017, which includes betting, casinos, gambling, horse racing, lottery and online money gaming, as set out in Schedule III and implemented by a corresponding notification.

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