This notification revises the class of recipients under S. No. 6 of Notification 4/2017. The amended entry now specifies that the recipient must be the Central Government (excluding Ministry of Railways), State Government, Union Territory, or a local authority. This corrects scope and prevents unintended application of reverse charge on Indian Railways.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
This notification revises the class of recipients under S. No. 6 of Notification 4/2017. The amended entry now specifies that the recipient must be the Central Government (excluding Ministry of Railways), State Government, Union Territory, or a local authority. This corrects scope and prevents unintended application of reverse charge on Indian Railways.Issued for earlier notification?Yes — amends Notification 04/2017–CT (Rate).
A new entry 6AA – Imitation zari thread/yarn made of metallised polyester film or plastic film is inserted into the refund-eligible list. The explanation clarifies that refund of ITC applies only on polyester/plastic film inputs used. This aims to support the textile sector while preventing unintended refund claims on other materials.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
A new entry 6AA – Imitation zari thread/yarn made of metallised polyester film or plastic film is inserted into the refund-eligible list. The explanation clarifies that refund of ITC applies only on polyester/plastic film inputs used. This aims to support the textile sector while preventing unintended refund claims on other materials.Issued for earlier notification?Yes — amends Notification 05/2017–CT (Rate).
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).
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).
This notification appoints the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 shall come into force. All provisions of the Amendment Act become operational from the notified date.Effective Date:1 October 2023
This notification appoints the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2023 shall come into force. All provisions of the Amendment Act become operational from the notified date.Effective Date:1 October 2023
Notifies supplies covered under sub-section (5) of section 15 of the CGST Act, 2017.The notified supplies include online money gaming, online gaming other than online money gaming, and actionable claims in casinos.These supplies are to be treated as specified categories for the purposes of valuation under the said provision.Effective Date:1 October 2023
Notifies supplies covered under sub-section (5) of section 15 of the CGST Act, 2017.The notified supplies include online money gaming, online gaming other than online money gaming, and actionable claims in casinos.These supplies are to be treated as specified categories for the purposes of valuation under the said provision.Effective Date:1 October 2023
The composition scheme under section 10 of the CGST Act is amended to exclude registered persons making supply of specified actionable claims. The exclusion applies to actionable claims as defined under the CGST Act. Such suppliers are not eligible for the composition levy from the specified date.Effective Date:1 October 2023Previous Notification:Notification No. 66/2017 – Central Tax dated 15.11.2017
The composition scheme under section 10 of the CGST Act is amended to exclude registered persons making supply of specified actionable claims. The exclusion applies to actionable claims as defined under the CGST Act. Such suppliers are not eligible for the composition levy from the specified date.Effective Date:1 October 2023Previous Notification:Notification No. 66/2017 – Central Tax dated 15.11.2017
Rules are amended to prescribe valuation of supply for online gaming and casino actionable claims based on the total amount paid or deposited by players. Provisions relating to registration, return filing, invoicing, and payment of tax are extended to persons supplying online money gaming from outside India. FORM GST REG-10 and FORM GSTR-5A are substituted to incorporate online money gaming supplies. Related changes are made in registration, payment, and return rules.Effective Date:1 October 2023Previous Notification:Notification No. 45/2023 – Central Tax dated 06.09.2023
Rules are amended to prescribe valuation of supply for online gaming and casino actionable claims based on the total amount paid or deposited by players. Provisions relating to registration, return filing, invoicing, and payment of tax are extended to persons supplying online money gaming from outside India. FORM GST REG-10 and FORM GSTR-5A are substituted to incorporate online money gaming supplies. Related changes are made in registration, payment, and return rules.Effective Date:1 October 2023Previous Notification:Notification No. 45/2023 – Central Tax dated 06.09.2023
The notification inserts the effective date of 1 January 2024 for the special procedure prescribed under Notification No. 30/2023. The insertion is deemed to have been made retrospectively from 31 July 2023. The amendment clarifies the applicability timeline of the notified procedure.Effective Date:1 January 2024Previous Notification:Notification No. 30/2023 – Central Tax dated 31.07.2023
The notification inserts the effective date of 1 January 2024 for the special procedure prescribed under Notification No. 30/2023. The insertion is deemed to have been made retrospectively from 31 July 2023. The amendment clarifies the applicability timeline of the notified procedure.Effective Date:1 January 2024Previous Notification:Notification No. 30/2023 – Central Tax dated 31.07.2023
A Joint or Additional Commissioner is appointed as the common adjudicating authority for adjudication of a specified show cause notice issued to M/s Inkuat Infrasol Pvt. Ltd. The appointed authority is empowered to exercise adjudication functions in substitution of the original jurisdictional officer.Effective Date:18 September 2023
A Joint or Additional Commissioner is appointed as the common adjudicating authority for adjudication of a specified show cause notice issued to M/s Inkuat Infrasol Pvt. Ltd. The appointed authority is empowered to exercise adjudication functions in substitution of the original jurisdictional officer.Effective Date:18 September 2023
New rules are inserted to prescribe the value of supply for online gaming, including online money gaming, based on the total amount paid or deposited by the player. Refunds or winnings reused for further play are not deductible from the value of supply. Separate valuation provisions are notified for actionable claims in casinos.Effective Date:To be notified separately by the Central Government
New rules are inserted to prescribe the value of supply for online gaming, including online money gaming, based on the total amount paid or deposited by the player. Refunds or winnings reused for further play are not deductible from the value of supply. Separate valuation provisions are notified for actionable claims in casinos.Effective Date:To be notified separately by the Central Government
