Notification No. 11/2023
Date: September 29, 2023
Subject: Amendments to Notification 01/2017–CT (Rate) to insert “specified actionable claim” under 14% Schedule.
Description:
This notification inserts a new entry 227A under Schedule IV (14%) covering specified actionable claims as defined in Section 2(102A) of the CGST Act, including betting, casinos, gambling, horse racing, lottery, and online money gaming. It also omits earlier entries 228 and 229. A new explanation clarifies that undefined terms shall take meanings from CGST/IGST/UTGST Acts.
Issued for earlier notification?
Yes — amends Notification 01/2017–CT (Rate).
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