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EXTRAORDINARY
PART II —Section 3 —Sub-section ( i)
PUBLISHED BY AUTHORITY
(1) (2) (3)
No. 560] NEW DELHI, FRIDAY , SEPTEMBER 29, 2023/ ASVINA 7, 1945
CG-DL-E-30092023-249066
MINISTRY OF FIN ANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 29 th September , 2023
No. 11/2023 - Central Tax (Rate)
G.S.R. 711(E). —In exercise of the powers conferred by sub -section (1) of section 9 and sub -section (5) of
section 15 of the Central Goods and Se rvices Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue), No. 1/2017-Central Tax (Rate), dated the
28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), videnumber G.S.R.
673(E), dated the 28thJune, 2017, namely: -
In the said notification,
(i) in Schedule IV -
(a) after S . No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3)
"227A Any Chapter Specified actionable claim;
Explanation: “specified actionable claim” as defined in section 2(102A) of the
CGST Act, 2017 means the actionable claim involved in or by way of —
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;”;
(b) S. No. 228 and 229 and the entries relating thereto shall be omitted.
(ii) in the Explanation , after clause (iv) , the following clause shall be inserted, namely:
"(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service
Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 201 7) and the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts."
2. This notification shall come into force on the 1st day of October, 2023.
[F.No. CBIC -190354/ 180/2023 -TO(TRU - II)-CBEC ]
RAJEEV RANJAN , Under Secy .
Note : The principal notification No.1/2017 -Central Tax (Rate), dated the 28thday of June, 2017 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 673(E) , date d the
28thday of June, 2017 and was last amended by notification No. 09/2023Central Tax (Rate) dated the 26th July,
2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number G.S.R.
547 (E) , dated the 26th July, 2023.
(1) (2) (3)
NOTIFICATION
New Delhi, the 29th September , 2023
No. 14/2023 - Integrated Tax (Rate)
G.S.R. 712(E).—In exercise of the powers conferred by sub -section (1) of section 5 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the
Council, hereby makes the following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 1/2017 -Integrated Tax (Rate), dated the 28thJune, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), videnumber G.S.R. 666( E).,
dated the 28thJune, 2017, namely: -
In the said notification,
(i) in Schedule IV -
(a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely: -
(1) (2) (3)
"227A Any Chapter Specified actionable cl aim;
Explanation: “specified actionable claim” as defined in section 2(102A) of
the CGST Act, 2017 means the actionable claim involved in or by way of —
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;”;
(b) S. No. 228 and 229 and the entries relating thereto shall be omitted.
(ii) in the Explanation , after clause (iv), the following clause shall be inserted, namely:
"(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service
Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts."
2. This notific ation shall come into force on the 1st day of October, 2023.
[F.No. CBIC -190354/ 180/2023 -TO(TRU -II)-CBEC]
RAJEEV RANJAN , Under Secy .
Note : The principal notification No.1/2017 -Integrated Tax (Rate), dated the 28thJune, 2017, was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 666(E), dated the
28thJune, 2017and was last amended by notification No. 09/2023 –Integrated Tax (Rate) , dated the
26th July, 202 3 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number
G.S.R. 548(E) , dated the 26th July, 202 3.
(1) (2) (3)
NOTIFICATION
New Delhi, the 29th September , 202 3
No. 11/2023- Union Territory Tax (Rate)
G.S.R. 713(E).—In exercise of the powers conferred by sub -section (1) of section 7 of the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017), the C entral Government, on the recommendations of the
Council, hereby makes the following further amendments in the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No. 1/2017 -Union Territo ry Tax (Rate), dated the 28thJune,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 710(E).,
dated the 28thJune, 2017, namely: -
In the said notification,
(i) in Schedule IV -
(a) after S. No. 227 and the entries related thereto, the following S. no. and entries shall be inserted, namely: -
(1) (2) (3)
"227A Any Chapter Specified actionable claim;
Explanation: “specified actionable claim” as defined in section 2(102A) of
the CGST Act, 2017 mean s the actionable claim involved in or by way of —
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;”;
(b) S. No. 228 and 229 and the entries relating thereto shall be omitted.
(ii) in the Explanation , after clause (iv), the following clause shall be inserted, namely:
"(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service
Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) an d the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts."
2. This notification shall come into force on the 1st day of October, 2023.
[F.No. CBIC -190354/ 180/2023 -TO(TRU -II)-CBEC]
RAJEEV RANJAN , Under Secy .
Note : The principal notification No.1/2017 -Union Territory Tax (Rate), dated the 28thJune, 2017, was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R. 710(E), dated
the28thJune, 2017, and was last amended by notification No. 09/2023 –Union Territory Tax (Rate) , dated the
26th July, 202 3 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i) vide number
G.S.R. 549(E) , dated the 26th July, 202 3.
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