[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 11/2023- Central Tax (Rate)

New Delhi, dated the 29th September, 2023

 G.S.R......(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 Services 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,

 

  1. in Schedule IV-

 

    1. 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— (

vii) betting;

(viii) casinos;

(ix) gambling;

 (x) horse racing;

(xi) lottery; or (

xii) online money gaming;”;


 

    1. S. No. 228 and 229 and the entries relating thereto shall be omitted.
  • 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 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 Secretary  

     

    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), dated 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.