Two new ITC restriction conditions are inserted for motor cab services under S. Nos. 8 and 10, limiting ITC of input services in the same line of business to 2.5%, illustrated through examples. Item (iv) under S. No. 34 is amended and item (v) is omitted. In the Classification Annexure, entries 696 and 698 are deleted. These changes rationalize cab-service taxation and streamline service classification.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
Two new ITC restriction conditions are inserted for motor cab services under S. Nos. 8 and 10, limiting ITC of input services in the same line of business to 2.5%, illustrated through examples. Item (iv) under S. No. 34 is amended and item (v) is omitted. In the Classification Annexure, entries 696 and 698 are deleted. These changes rationalize cab-service taxation and streamline service classification.Issued for earlier notification?Yes — amends Notification 11/2017–CT (Rate).
This notification specifies that all goods or services, except those listed in the notified Table (mainly tobacco, pan masala, gutkha, and certain essential oils), may be exported on payment of IGST with eligibility to claim refund of the tax paid. The notification is issued under section 16(4) of the IGST Act, 2017 on the recommendation of the GST Council. It also provides detailed explanations for tariff classification and definition of “brand name”. The provisions come into force from 1 October 2023.
This notification specifies that all goods or services, except those listed in the notified Table (mainly tobacco, pan masala, gutkha, and certain essential oils), may be exported on payment of IGST with eligibility to claim refund of the tax paid. The notification is issued under section 16(4) of the IGST Act, 2017 on the recommendation of the GST Council. It also provides detailed explanations for tariff classification and definition of “brand name”. The provisions come into force from 1 October 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
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 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
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
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
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).
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).
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 authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration to persons located in non-taxable territory supplying online money gaming services to recipients in India. It is issued under sections 14 and 14A of the IGST Act read with CGST Rules. The notification also adopts the statutory definition of “online money gaming”.
This notification authorises the Principal Commissioner of Central Tax, Bengaluru West and officers subordinate to him to grant GST registration to persons located in non-taxable territory supplying online money gaming services to recipients in India. It is issued under sections 14 and 14A of the IGST Act read with CGST Rules. The notification also adopts the statutory definition of “online money gaming”.
This notification declares the supply of online money gaming as goods on which integrated tax shall be levied and collected under section 5(1) of the IGST Act, 2017. It clarifies that the proviso relating to import of goods under section 5(1) shall not apply to such supplies. The notification is issued on the recommendation of the GST Council and takes effect from 1 October 2023.
This notification declares the supply of online money gaming as goods on which integrated tax shall be levied and collected under section 5(1) of the IGST Act, 2017. It clarifies that the proviso relating to import of goods under section 5(1) shall not apply to such supplies. The notification is issued on the recommendation of the GST Council and takes effect from 1 October 2023.
