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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>40% GST on betting, casinos, gambling, horse racing, lottery and online money gaming claims starts 22-09-2025</h1> Prescribes a 40% GST rate, effective from 22-09-2025, for 'specified actionable claim' under Schedule III. 'Specified actionable claim' is defined by reference to section 2(102A) of the CGST Act, 2017 as an actionable claim involved in or by way of betting, casinos, gambling, horse racing, lottery, or online money gaming. The operative effect is that supplies of such specified actionable claims attract GST at 40% from the effective date.

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