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Untitled 1
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 11/2023- Union Territory 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 7 of the Union Territory Goods
and Services Tax Act, 2017 (14 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-Union Territory
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:-
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(2) |
(3) |
| 227A |
Any
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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;”;
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(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 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-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, 2023 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, 2023.
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