Notification No. 14/2023
Date: September 29, 2023
Subject: Amendment to Notification No. 1/2017–Integrated Tax (Rate) relating to specified actionable claims.
Description:
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting a new entry for “specified actionable claims” covering betting, casinos, gambling, horse racing, lottery, and online money gaming, and by omitting earlier related entries. It also inserts a general interpretation clause. The amendment gives effect to the revised GST framework for actionable claims.
Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
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