CBIC / GST notification 11/2023- Central Tax (Rate) · 29 Sept 2023
Official title
11/2023-Central Tax (Rate) : Seeks to amend Notification No 01/2017- Central Tax (Rate) dated 28.06.2017.
Official record
Open source pageSummary
Check the official recordThe Central Government amends Notification No. 1/2017-Central Tax (Rate) to include specified actionable claims under Schedule IV. This addition covers betting, casinos, gambling, horse racing, lottery, and online money gaming. The notification omits previous serial numbers 228 and 229 from Schedule IV. It also inserts a new clause into the explanation regarding terms defined in the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017, and the Union Territory Goods and Services Tax Act, 2017. The changes take effect on the first day of October, 2023.
Key dates
Who is affected
[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- Central Tax (Rate)
New Delhi, dated the 29^th 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 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28^th June, 2017, namely: -
In the said notification,
(i) in Schedule IV-
| (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;”; |
(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."
[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 28^th day 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 28^th day of June, 2017 and was last amended by notification No. 09/2023Central Tax (Rate) dated the 26^th 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 26^th July, 2023.
