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[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. 14/2023- Integrated 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  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,

 

  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—

  1. betting;
  2. casinos;
  3. gambling;

(iv) horse racing;

  1. lottery; or

(vi) 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 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, 2023 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, 2023.